Australian GST Journal (AGSTJ)
Critical analysis of the law, policy and practice of GST
About the Journal
The Australian GST Journal (ISSN: 1445-4068) is a quarterly analytical journal devoted to exploring and resolving both technical and practical GST issues.
Published since 1998, Australian GST Journal remains the sole publication devoted entirely to the policy and practice of GST in Australia, with a track record of leadership in the analysis of GST issues. Australian GST Journal is essential reading for anyone wanting to gain real insights into the current GST landscape. The Journal’s readership includes the ATO, as well as many leading practitioners, some of whom also contribute articles.
Michael B Evans, Taxsifu
Case Note Editors
Gina Lazanas, Partner, Balazs Lazanas & Welch LLP
Robyn Thomas, Associate, Balazs Lazanas & Welch LLP
Professor Richard Krever, Monash University
Professor Adrian Sawyer, University of Canterbury
Professor Rita de la Feria, Durham University
Professor Yan Xu, Chinese University of Hong Kong
Dr Kathryn James, Monash University
Michael B Evans, Taxsifu
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For the individual contents pages for each Part, click here.
The latest Part of the Australian GST Journal includes the following content: Editorial: “Sooner or later, everything old is new again”; Article: “Justice Edmonds and interpretation of Australia’s GST legislation” – Richard Krever and Jonathan Teoh and GST Update: “The GST treatment of bodies corporate in New Zealand: uncertainty, change and leaky buildings” – Zena Razoki.
The latest Part of the Australian GST Journal includes the following content: GST Update: “Practical considerations for property developers” – Clive Bird; Case Note: “The Raschta coatings decision: Why can’t the Commissioner and taxpayers just get along?” – Gina Lazanas and Robyn Thomas; GST News – compiled by Lisa Lynch; News from Asia Pacific: “New Zealand offshore supplier GST registration legislation” – David White; and GST TAX Q&A: “Sale of former farm land with a private residence” and “Creditable acquisition – expenses incurred in preparation for sale of property” – Thomson Reuters’ Tax Q&A service.
The latest Part of the Australian GST Journal includes the following content: Article: “Goods and services tax impacting the retailing sector” – Jeyapalan Kasipillai; GST Update: “Measuring the Australian GST Gap” – Kevin O’Rourke; News from the Asia Pacific: “South Korea: New VAT regulation on overseas electronic services” – Dong-Keon Lee; and “Pakistan: Phasing out concessionary tax regime” – Shafi Khan.
The latest Part of the Australian GST Journal includes the following article: “GST treatment of commercial and Islamic banking” – Rengasamy Thambu Doraisamy; the following case note: “Rio Tinto Services Limited: No input tax credit relief” – Gina Lazanas and Robyn Thomas; and the following GST Update: “Be reasonable – Apportion it my way” – Chris Sievers.
The latest Part of the Australian GST Journal includes the following material: Article: “MBI Properties in the High Court: The meaning of “supply” and “price”” – Gina Lazanas and Robyn Thomas; News from Asia Pacific: “Fluctuation in rates of sales tax on petroleum products in Pakistan’ – Shafi U Khan Niazi; and GST Update: “Place of supply in Malaysia’s new GST” – Christine Peacock.
The last Part for Volume 14 of the Australian GST Journal includes the following material: Case Note: “RV Investments: Failing to shift the burden of proof” – Gina Lazanas and Robyn Thomas; News from the Asia Pacific: “Malaysia: Implications of GST on employee benefits” – Jeyapalan Kasipillai; and Article: “Division 142 and refunds of overpaid GST – when is GST “passed on”?” – Chris Sievers.
The latest Part of the Australian GST Journal includes a case note regarding the Commissioner’s views on the decision in the AP Group case and an article by Jennifer Batrouney and Angela Lee examining what activities relating to one’s residence could constitute an enterprise, the GST implications that could follow, and how a homeowner’s GST risks could be managed.
The latest Part of the Australian GST Journal includes an article by Gina Lazanas and Robyn Thomas which evaluates the new GST refunds regime, a case note by Melanie Baker which provides a case update on what it means to “carry on an enterprise”, and two pieces in the News from the Asia-Pacific section: “South Korea: Korea’s Tax Reform Proposals for 2014” – Daniel (Dong-keon) Lee and “Malaysia: GST implications on accommodation premises and similar establishments” – Professor Jeyapalan Kasipillai.
The first Part of Volume 14 of the Australian GST Journal publishes the following material: Case Note: ATS Pacific: “Beyond the four corners” of a contract; News from the Asia-Pacific: Pakistan: “RegSys” – Introduction of an improvised sales tax registration procedure in Pakistan – Shafi Khan and South Korea: VAT on the supply of non-traditional financial services is contemplated – Dong-Keon Lee; Article: New non-resident GST registration rules in New Zealand – Eugen Trombitas and Mads Nielsen.
The latest Part of the Australian GST Journal includes an editorial, a case note about the AP Group case and an article by John Davison: “Balancing the books and getting more GST: A comparative study”. This article examines some recent comments in the press, by accountancy firms and public policy think tanks regarding Australia’s structural deficit.