*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the CP PDF at the bottom of this post.

NB: Please note that from now on, all updates will include links for Westlaw AU only (with the exception of the Journals available on Checkpoint, which will have an extra PDF). For further information, please click here.

The latest issue of the Australian GST Journal (Volume 14 Part 1) contains the following material:

EDITORIAL

CASE NOTE – Gina Lazanas and Robyn Thomas

  • 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
  • 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

From 1 April 2014, Australian businesses and other non-residents of New Zealand will be allowed to register for GST purposes in New Zealand and recover GST on costs incurred in New Zealand. This is a positive change and will help promote cross border business-to-business (B2B) GST neutrality. This article discusses the new rules and provides practical perspectives.

To purchase this article, complete the Individual Article Sale order form and email it to [email protected].

For the pdf version of the table of contents, click here: WAU – AGSTJ Vol 14 Pt 1 Contents or here: CP – AGSTJ Vol 14 Pt 1 Contents.

Click here to access this Part on Westlaw AU

Click here to access this Part on Checkpoint