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Identifying the supply for GST purposes paper

Published on 08 Sep 16 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the basic legislative provisions
  • legal rights as supplies
  • two early Federal Court cases.

Author profile

Anthony Slater
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences. - Current at 21 October 2016
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This was presented at 2016 National GST Intensive .

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Individual sessions

International developments

Author(s):  Josephine Drum,  Suzanne KNEEN

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Disruptive technologies and the GST law: Old problems in a new form

Author(s):  Jeremy GEALE,  David Esposito

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Old and new developments in tax administration

Author(s):  Gina LAZANAS,  Robyn THOMAS

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Speed update - Cases

Author(s):  Chris SIEVERS

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Issues in financial services

Author(s):  Alex Affleck,  Craig KLAPDOR,  George SPATHIS

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Identifying the supply for GST purposes

Author(s):  AH (Tony) SLATER

Materials from this session:

Further details about this event:

 

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