This paper was also presented by Ken Schurgott at the A Tax Focus for Small Business and the Rural Industry seminar held in Ballina on 21 May 2004.
This is a slightly modified version of a paper presented by the author at the 11th National Tax Intensive Retreat in Noosa on 21 August 2003.
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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