{"id":6543,"date":"2014-05-28T15:36:48","date_gmt":"2014-05-28T05:36:48","guid":{"rendered":"http:\/\/sites.thomsonreuters.com.au\/journals\/?p=6543"},"modified":"2014-05-28T15:36:48","modified_gmt":"2014-05-28T05:36:48","slug":"australian-gst-journal-update-june-2014","status":"publish","type":"post","link":"https:\/\/sites.thomsonreuters.com.au\/journals\/2014\/05\/28\/australian-gst-journal-update-june-2014\/","title":{"rendered":"Australian GST Journal update: June 2014"},"content":{"rendered":"<p style=\"text-align: justify;\">*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 <strong>CP PDF <\/strong>at the bottom of this post.<\/p>\n<p style=\"text-align: justify;\"><strong>NB: <\/strong>Please note that from now on, all updates will include links for Westlaw AU <b>only<\/b> (with the exception of the Journals available on Checkpoint, which will have an extra PDF). For further information, please click <strong><a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2014\/02\/LOLA-Decommission.pdf\">here<\/a><\/strong>.<\/p>\n<p style=\"text-align: justify;\">The latest issue of the <i>Australian GST Journal <\/i>(Volume 14 Part 1) contains the following material:<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?endChunk=1&amp;startChunk=1&amp;parentguid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;docguid=I93fd8445da9e11e38d5ff1c077c6b82a&amp;epos=1&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;resultType=list&amp;isTocNav=true&amp;tocGuid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8448da9e11e38d5ff1c077c6b82a\" target=\"_blank\" rel=\"noopener\">EDITORIAL<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?endChunk=1&amp;startChunk=1&amp;parentguid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;docguid=I93fd8446da9e11e38d5ff1c077c6b82a&amp;epos=1&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;resultType=list&amp;isTocNav=true&amp;tocGuid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8449da9e11e38d5ff1c077c6b82a\" target=\"_blank\" rel=\"noopener\">CASE NOTE<\/a> \u00e2\u20ac\u201c <i>Gina Lazanas <\/i>and <i>Robyn Thomas<\/i><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>ATS Pacific: \u00e2\u20ac\u0153Beyond the four corners\u00e2\u20ac\u009d of a contract<\/b><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?endChunk=1&amp;startChunk=1&amp;parentguid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;docguid=I93fd8442da9e11e38d5ff1c077c6b82a&amp;epos=1&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;resultType=list&amp;isTocNav=true&amp;tocGuid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8443da9e11e38d5ff1c077c6b82a\" target=\"_blank\" rel=\"noopener\">NEWS FROM THE ASIA-PACIFIC<\/a><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>Pakistan: \u00e2\u20ac\u0153RegSys\u00e2\u20ac\u009d \u00e2\u20ac\u201c Introduction of an improvised sales tax registration procedure in Pakistan <\/b><i>\u00e2\u20ac\u201c Shafi Khan<\/i><\/li>\n<li><b>South Korea: VAT on the supply of non-traditional financial services is contemplated <\/b><i>\u00e2\u20ac\u201c Dong-Keon Lee<\/i><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\">Article<\/h3>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.westlaw.com.au\/maf\/wlau\/app\/document?endChunk=1&amp;startChunk=1&amp;parentguid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;docguid=I93fd8444da9e11e38d5ff1c077c6b82a&amp;epos=1&amp;tocDs=AUNZ_AU_JOURNALS_TOC&amp;resultType=list&amp;isTocNav=true&amp;tocGuid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8440da9e11e38d5ff1c077c6b82a\" target=\"_blank\" rel=\"noopener\"><b><i>New non-resident GST registration rules in New Zealand<\/i><\/b><\/a><b> <\/b><i>\u00e2\u20ac\u201c <\/i>Eugen Trombitas and Mads Nielsen<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\">To purchase this article, complete the <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/subscribe-or-purchase\/individual-article-sale\/\" target=\"_blank\" rel=\"noopener\">Individual Article Sale<\/a> order form and email it to <a href=\"mailto:tlranz.journal.orders@thomsonreuters.com\">tlranz.journal.orders@thomsonreuters.com<\/a>.<\/p>\n<p style=\"text-align: justify;\">For the pdf version of the table of contents, click here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2014\/05\/WAU-AGSTJ-Vol-14-No-1-Contents-Jun-14.pdf\">WAU &#8211; AGSTJ Vol 14 Pt 1 Contents<\/a> or here: <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2014\/05\/CP-AGSTJ-Vol-14-No-1-Contents-Jun-14.pdf\">CP &#8211; AGSTJ Vol 14 Pt 1 Contents<\/a>.<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.westlaw.com.au\/maf\/api\/tocLocatorVM?ndd=1&amp;qlink-label=No+1%2C+2014&amp;stid=std-anz-tocbrowse&amp;originates-from-link=false&amp;ao=o.AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;ntocview=I93fd8441da9e11e38d5ff1c077c6b82a&amp;dsu=AUNZ_AU_JNLAGST&amp;sortid=Citation&amp;tocguid=AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;searchds=AUNZ_SEARCHALL&amp;productAO=AUNZ_TOC%7C%7CanzjourAUgst\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Westlaw AU<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.checkpointau.com.au\/maf\/api\/tocectory?ndd=2&amp;stid=std-anz-journals&amp;ao=o.AUNZ_AU_JOURNALS_TOC%7C%7CI93fd8441da9e11e38d5ff1c077c6b82a&amp;tds=AUNZ_AU_JNLAGST%3BAUNZ_CA_JNLAGST\" target=\"_blank\" rel=\"noopener\">Click here to access this Part on Checkpoint<\/a><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>The first Part of Volume 14 of the Australian GST Journal publishes the following material: Case Note: ATS Pacific: \u00e2\u20ac\u0153Beyond the four corners\u00e2\u20ac\u009d of a contract; News from the Asia-Pacific: Pakistan: \u00e2\u20ac\u0153RegSys\u00e2\u20ac\u009d \u00e2\u20ac\u201c Introduction of an improvised sales tax registration procedure in Pakistan \u00e2\u20ac\u201c Shafi Khan and South Korea: VAT on the supply of non-traditional financial services is contemplated \u00e2\u20ac\u201c Dong-Keon Lee; Article: New non-resident GST registration rules in New Zealand \u00e2\u20ac\u201c Eugen Trombitas and Mads Nielsen.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1844,39],"tags":[1842,4471,4472,56,4473,2551,4474,4213,4475,4476,79,186,741,4215,4477,4478,4479],"class_list":["post-6543","post","type-post","status-publish","format-standard","hentry","category-australian-gst-journal-agstj","category-update-summaries","tag-agstj","tag-asia-pacific","tag-ats-pacific","tag-case-notes","tag-dong-keon-lee","tag-eugen-trombitas","tag-financial-services","tag-gina-lazanas","tag-gst-regristration-rules","tag-mads-nielsen","tag-new-zealand","tag-non-resident","tag-pakistan","tag-robyn-thomas","tag-sales-tax-registration","tag-shafi-khan","tag-south-korea"],"_links":{"self":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/6543","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/comments?post=6543"}],"version-history":[{"count":0,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/6543\/revisions"}],"wp:attachment":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/media?parent=6543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/categories?post=6543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/tags?post=6543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}