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.
EXCERPT FROM THE LAST WORD COLUMN* By Jeffrey Phillips SC One of the worrying aspects of the Fair Work Act 2009 (Cth) is the increased use of the “protected action” provisions of the Act. These provisions permit industrial organisations to engage in strikes or industrial action during designated bargaining periods without the consequences which would ...more