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Why GST is not a Consumption Tax - and why it matters seminar paper


This seminar paper covers the following topics:
- the myth v the reality
- where the reality bites (including Div 165)
- where the myth deludes.

Author profile:

Author Photo - Graeme Cooper CTA
Prof Graeme Cooper CTA
Graeme is Professor of Taxation Law at the University of Sydney and a consultant to Greenwoods & Herbert Smith Freehills. He is a former New South Wales State Council Chairman of The Tax Institute and currently a member of the National Council. He has worked as a consultant to the ATO, Treasury, Board of Taxation, United Nations, OECD, World Bank and International Monetary Fund. He was admitted to legal practice in New South Wales (1980) and Victoria (1999), and practised commercial law and tax in Sydney before entering teaching. He has taught tax in law schools in Australia, Europe and the United States, and holds degrees from the University of Sydney, University of Illinois and Columbia University, New York. Current at 11 January 2016 Click here to expand/collapse more articles by Graeme S COOPER.

This was presented at Keeping your Eye on the Ball: 2003 National GST Intensive.

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Individual sessions

Why GST is not a Consumption Tax - and why it matters

Author(s):  Graeme S COOPER

Materials from this session:

Partnerships and Trusts - GST Aspects

Author(s):  David W MARKS

Materials from this session:

GST Compliance Program 03/04

Author(s):  Steve VESPERMAN

Materials from this session:

Further details about this event:


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