There remain a number of technical problems with the operation of GST. These unresolved issues are a source of ongoing difficulty for businesses, particularly those operating in the property sector. This paper highlights the practical impact of developments in the judicial interpretation and administration of GST, including:
- GST litigation update including Reliance Carpets
- changes in ATO administration of GST Law in the property sector
- other interpretative and administrative developments
- ongoing unresolved issues.