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GST Update 2004: Cases, legislation, rulings, determinations and ATOIDs seminar paper


This paper covers the following topics:
- a review of recent cases decided such as ACP Publishing Pty Ltd v FCT and Marana Holdings Pty Ltd & anor v FCT
- rulings such as GST2002/D2 - GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise
- ATOIDs is a frozen potato ball GST free and other great moments in tax law interpretation.

Author profile

John Middleton CTA
John is a Special Counsel at Clayton Utz Brisbane and specialises in revenue and commercial law. He has provided legal advice in respect of the structuring, restructuring, purchase and sale of businesses and entities of all types. He has particular experience in CGT planning for the sale of businesses, and also practises in stamp duty, GST and general tax. He is listed in Doyle’s and Best Lawyers in respect of tax matters. - Current at 18 May 2018
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This was presented at The state of play with GST - emerging issues and risks .

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Individual sessions

GST and property

Author(s):  David WILSON

Materials from this session:

GST audits and risk reviews: an ATO perspective

Author(s):  Jim COLLINS

Materials from this session:

Imports and exports

Author(s):  Steven PATERSON

Materials from this session:

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