The goods, the bad and the ugly: a story of the life cycle of ANTS

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Published on 14 Apr 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The subject matter of this paper being the Life Cycle of ANTS, it is timely to look back over the past 18 months and consider the birth, development and future of the monolith known as the GST.

Author profile

Lachlan Wolfers CTA

Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 26 May 2014

More by Lachlan R WOLFERS

Indirect taxes in China - 2020 and beyond! - 03-February-2016
VAT reform in China: impact on construction and real estate. - 21-February-2013
Managing GST/VAT in the Asian century paper - 06-September-2012
Charities pursuing commercial activities - payroll tax. - 05-November-2009
Tax issue for companies (and their directors) when approaching, and entering, insolvency paper - 16-October-2009
In the action of GST paper - 04-September-2009
Charities pursuing commercial activities - payroll tax. - 03-September-2009
A plethora of property issues to ponder paper - 13-March-2008
Enterprise issues - traversing the tightrope paper - 25-October-2007
GST and tricky property issues paper - 18-May-2007
New value shifting regime: a quest for certainty or legislative overkill? - 01-February-2007
Changing residence concession - devil in the detail. - 01-January-2007
The CGT changing residence concession - the detail can bite. - 08-December-2006
GST and residential property paper - 02-November-2006
First GST anti-avoidance decision. - 01-November-2006
Tax issues for property developers, one-off builders and developers paper - 06-October-2006
Ducks in a row. - 01-October-2006
Recent developments in GST & property paper - 25-August-2006
The key that unlocks the door to the CGT exemption for an inherited home. - 23-August-2006
GST and related income tax issues affecting property - Part 2 - 01-August-2006
GST: hard cases and bad law. - 21-July-2006
GST and related income tax issues affecting property - Part 1 - 01-July-2006
Some CGT outcomes of the Federal Budget (2006/07). - 13-June-2006
Recent developments in GST and property paper - 05-May-2006
Cyclone Larry and the main residence exemption. - 01-May-2006
Property Syndication - The Income Tax and GST Issues paper - 07-April-2006
Bad old days of sales tax are revisited in a GST context. - 01-April-2006
Capital proceeds repayment rule - more than one way to skin a cat. - 01-March-2006
Margin scheme valuations: Part 2. - 01-February-2006
GST margin scheme - a system in administrative disarray. - 06-January-2006
Tax-free share buy-back case - the next Hepples of CGT? - 06-December-2005
Tax-free share buy-back case - the nest Hepples of CGT? - 10-November-2005
Tax free share buyback - but stay tuned! - 27-October-2005
CGT goes platinum with its 20 year anniversary - 01-September-2005
Recent developments in the GST treatment of property paper - 30-March-2005
CGT and the spouse trap - 18-February-2005
Recent developments in the taxation of property case studies - 25-November-2004
Recent developments in the taxation of property seminar paper - 25-November-2004
Choices and Elections in Tax Law - get them right first time! - 15-October-2004
GST & Other Tax Issues in Property Development: Gearing up for the Battle Ahead convention paper - 03-June-2004
CGT Small Business Concessions - important changes - 01-April-2004
The Practicalities of Value Shifting seminar paper - 03-December-2003
A Practical Analysis of Value Shifting 12 months on - is it real law or a search for the illusory? case studies - 21-August-2003
GST and partnership issues - 17-October-2002
GST, CGT and income tax issues for property transactions - 27-September-2002
GST, CGT & income tax issues for property transactions - 24-September-2002
Family trust and CGT planning issues - 20-September-2002
The distinction between capital and income receipts: case studies (Lachlan Wolfers) - 29-August-2002
GST, CGT and income tax issues for property transactions - 23-August-2002
GST, CGT and income tax issues for property transactions - 07-August-2002
Your Practice - Changes and Challenges - 01-May-2002
GST, CGT and income tax issues for property transactions - 15-February-2002
CGT and liquidation - Part 2 - 01-August-2001
Turning old into new - 01-August-2001
CGT and liquidation - part 1 - 01-July-2001
GST - Going Concern Issues - 18-June-2001
Property and Construction - 15-February-2001
The Simplified Tax System: Is this Governmentspeak for "Complex"? - 01-February-2001
GST problems and emerging issues - 14-October-2000
GST review: The Good, the bad and the ugly: a story of the life cycle of ANTS - 01-June-2000
The Good, the Bad and the Ugly- A Story of the Life Cycle of ANTS - 04-May-2000
GST new developments - 14-April-2000
The GST treatment of real estate sales - 10-March-2000
GST and real estate - 15-February-2000
Capital gains tax: CGT changes under business tax reform - 01-October-1999
CGT changes under business tax reform - 30-September-1999
GST overview and the transitional provisions - 16-June-1999
CGT changes under business tax reform - 30-September-1998

Click here to expand/collapse more articles by Lachlan R WOLFERS.

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