The latest Part of the Australian Tax Review includes the following articles: “Australian international taxation of attributed trust gains” – Mark Brabazon SC; “Tracking down stamp duty avoidance – do Western Australia’s general antiavoidance rules capture tracking notes?” – Jared Clements and Matthew Plint; and “Unit Trend: It’s not just about GST” – Nick Gangemi. There is also an editorial and a Case notes section with notes by Kathrin Bain on the following cases: ATS Pacific Pty Ltd v FCT; and Lighthouse Financial Advisers (Townsville) Pty Ltd v FCT.
The final Part of the Australian Tax Review for 2014 includes the following two articles: “Is the GST unconstitutional? Some s 55 problems revisited” – Steven Spadijer; and “Are returns received by householders from electricity generated by solar panels assessable income?” – John Passant, John McLaren and Parulian Silaen.
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 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).
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 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 latest Part of the Australian Law Journal publishes an article by Eugen Trombitas exploring the Qantas GST case concerning forfeited deposits and offering a NZ practitioner’s perspective; an article by Kerri Eagle and Christopher Ryan which considers the issues surrounding the patient who objects to necessary and possibly urgent treatment; and an article by Stewart Maiden discussing the importance of the centre of main interests in transaction planning. There is also a range of section notes covering such topics as driver disqualification, legal textbooks, compound interest, arbitration clauses, class actions, nuisance, corporations, plus much more.
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