Published on 18 Mar 04
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following topics:
- where is Part IVA heading?
- must a scheme still 'stand on its own feet'?
- how is purpose to be determined?
- what reliance can be placed on making elections?
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