Imputation: death by a thousand cuts

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Published on 06 Aug 98 by 6th NATIONAL TAX RETREAT

This paper discusses the history behind the introduction of the imputation system and what has happened to this system since its inception.

Author profile

Anthony Slater

Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 10 July 2017

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Imputation: death by a thousand cuts

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