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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 27 August 2012
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