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To deem or not to deem paper

Published on 26 Oct 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • legitimacy of deeming in GST legislation
  • where has deeming worked/not worked
  • where should there be more deeming.

Author profile:

Andrew SOMMER
Andrew is a Partner at Clayton Utz where he has been for the past 12 years. Andrew specialises in GST, providing advice across all industry sectors and levels of Government. Andrew has also advised clients in relation to various litigious tax matters, including recent proceedings before the High Court. Andrew lectures in various GST subjects for the University of New South Wales Faculty of Law and is the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice
Current at 11 March 2009 Current at 06 April 2009 Click here to expand/collapse more articles by Andrew SOMMER.
 

 

This was presented at National GST Intensive: 007 Shaken not stirred .

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST in the courts

Author(s):  The Hon. Justice Ian GZELL

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Enterprise issues - traversing the tightrope

Author(s):  Deborah Jenkins,  Lachlan R WOLFERS

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To deem or not to deem

Author(s):  Andrew SOMMER

Materials from this session:

Further details about this event:

 

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