Published on 14 Oct 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- input tax - nexus and apportionment
- Card Protection Plan update
- economic reality versus commercial reality
- tripartite supplies.
Roderick has practised in indirect tax (VAT) since 1979, and has been involved in many high profile UK cases, including cases before the European Court, such as Card Protection Plan. He has been advising on GST in Australia since its inception. He appeared in the HP Mercantile case for the Commissioners. He has chambers in Sydney and London.
- Current at
28 August 2006