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.
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
15 September 2017