Published on 01 Jul 96
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The ATO has issued a new and comprehensive sales tax ruling, SST 6, which not only signals the end of some private rulings, but will provide sales taxpayers with some safe options that cannot be disturbed by a later ATO audit. The ruling introduces a concept of safe harbours. Here are some questions and answers on safe harbours.
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006