“passing on” GST

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.