The latest Part of the Australian Tax Review includes the following articles: “What is taxable Australian real property” – Michael Rigby; and “A re-evaluation of Murry’s Case (1998) from a valuation perspective” – Dr Hung Chu. There is also an Editorial; and Book Review on “The Rise of the Value-Added Tax” by Kathryn James – reviewed by Richard Krever.
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.
By Mark Brabazon SC. This article considers GST classification of barristers’ services when conventionally retained by Australian solicitors to act for a non-resident client that is not “in Australia”. It argues that the barrister’s supply is made and provided to the client rather than the solicitor, whether or not the solicitor is personally liable for counsel’s fees, and can qualify as a GST-free export on the same basis as a supply by a solicitor.