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:
cross-border issues, including relevant BoT reforms
new rulings system in practice
refunds and the brave new world of s 105-65.
Dr Mark Robertson CTA
Mark is a Queen’s Counsel with chambers in Brisbane and Sydney. He has appeared in many anti-avoidance cases Australia-wide for taxpayers and for the Commissioner. Current at 02 June 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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