Published on 08 Sep 11
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
the basic legislative provisions
Section 114 of the constitution
the inter-governmental agreements
a state’s liability to GST on real property sales
penalties and interest charges
disputes about the amount of GST-equivalent payments.
Peter Hanks QC
Peter is a Melbourne Barrister who specialises
in constitutional law, administrative law and taxation law. He appears
regularly for the Australian Taxation Office and the State Revenue
Office, as well as other Commonwealth and state agencies; and,
from time to time, against those agencies. He is the author of
several texts on constitutional law. Current at 15 June 2011
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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