Australian GST Journal update: Vol 16 Pt 1 By journalalerts on August 30, 2016 Posted In: Australian GST Journal (AGSTJ) Tagged: “value-added†tax alternative interpretations arm’s length transactions bodies corporate definitional issues Editorial Federal Court GST Update interpretation principles Jonathan Teoh jurisprudence Justice Edmonds leaky buildings Michael Evans New Zealand notion services Richard Krever third party contributions transitional issues uncertainty Zena Razoki
Australian Tax Review update: November 2015 By journalalerts on November 7, 2015 Posted In: Australian Tax Review (AT Rev) Tagged: “value-added†tax Alan Schenk AT Rev ATO guidance attribution of income and expenditure to permanent establishments of Australian banks BEPS book review Commissioner of Taxation constitutional validity of statutory remedial power (SRP) Current note Dean Hanlon debt financing Editorial excess debt excessive interest deductions internal derivatives Les Nethercott Nicole Wilson-Rogers OECD profit shifting Richard Krever s 55 of the Commonwealth Constitution Simon Croese tax accounting interface tax base erosion tax outcomes tax reforms thin capitalisation Victor Thuronyi Wei Cui
Australian GST Journal update: June 2012 By journals.team on June 15, 2012 Posted In: Australian GST Journal (AGSTJ) Tagged: “value-added†tax AGSTJ Associate Professor Rebecca Millar ATO creditable purpose test David Bloom QC deduction provisions Income Tax Assessment Acts John de Wijn QC jurisprudence Justice Richard Edmonds Robert Olding tax relief