Published on 01 Nov 10
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
This article briefly examines the decision of the Full Federal Court in C of T v American Express International Inc and the potential GST implications of the decision for taxpayers that are required to apportion input tax credits and/or receive late payment fees and charges on overdue accounts.
James is a Senior Manager, Ernst & Young Melbourne.
- Current at
30 August 2017