Published on 06 Sep 12
by NATIONAL DIVISION, THE TAX INSTITUTE
The rate at which the GST is evolving can be overwhelming. In 2011-2012 there was significant examination of fundamental concepts and this “must resd” paper will provide timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST.
This paper covers:
- cases update
- cross-border issues, including relevant BoT reforms
- new rulings system in practice
- refunds and the brave new world of s 105-65.
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many cases concerning the issue of purpose Australia-wide for taxpayers and for the Commissioner.
- Current at
29 November 2017