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.
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).