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
Subscribe or Purchase
To subscribe to this Journal or purchase individual articles, please visit our “Subscribe or Purchase” page.
For the individual contents pages for each Part, click here.
The latest Part of the Australian GST Journal includes an editorial, a case note (The Private Tutor and Naidoo – two tribunal cases on s 105-65, net amount, overpayment and jurisdiction) and an article (GST and the margin scheme – 13 years on is it working as it was intended? – John Tretola).
The latest part of the Australian GST Journal publishes an editorial, a case note: “Unit Trend – the High Court’s first decision on the GST general anti-avoidance rules” and an article by Kevin O’Rourke: “Incentives, rebates and third party adjustments after the AP Group decision”.
The first Part of the Australian GST Journal for 2013 publishes two articles on GST in Australia: “GST on judgments and out of court settlements: Is GSTR 2001/4 still relevant?” – Christopher Sievers and “Taxation of “the margin” – a different paradigm?” – Michael Evans. There is also a case note: “Cyonara Snowfox – Unusual arguments about ordinary transactions”.
The latest Part of the Australian GST Journal publishes the following material: “GST and compulsory acquisitions of land: Can you have an “involuntary supply”?” – Christopher Sievers; “Eliminating the impossible – Australian GST, residential premises, and the improbable solution” – Naomi Kewley; Case Note: “Qantas: A landmark case or deja vu?”; Book Review: “The Future of Indirect Taxation: Recent Trends in VAT and GST Systems Around the World” by T Ecker, M Lang and I Lejeune.
The June 2012 issue of the Australian GST Journal is a Special Issue with papers from The Institute of Chartered Accountants in Australia’s National GST Symposium 2012. Five articles are included in this Part: “Interpretation of s 11-15: Significance of the text, context and history” by Justice Richard Edmonds; “A consideration of the jurisprudence in relation to the deduction provisions in the Income Tax Assessment Acts” by David Bloom QC; “What’s VAT got to do with it?” by Associate Professor Rebecca Millar; “Input tax relief and financial supplies: Nexus and relevance for apportionment” by John de Wijn QC and “An ATO perspective on the creditable purpose test” by Robert Olding. Not to be missed!
The Australian GST Journal (AGSTJ) has been re-launched with a new look and feel. We are moving to longer, quarterly issues which give us increased scope to publish substantive analytical papers on GST matters. This allows AGSTJ to match the quality of analysis and debate of our other journals such as Australian Tax Review. For ...more