GST and financial supplies: a comparative analysis of legislative structure

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dc.contributor.author Edmundson, Peter en_US
dc.contributor.editor en_US
dc.date.accessioned 2010-05-28T09:56:44Z
dc.date.available 2010-05-28T09:56:44Z
dc.date.issued 2001 en_US
dc.identifier 2007003709 en_US
dc.identifier.citation Edmundson Peter 2001, 'GST and financial supplies: a comparative analysis of legislative structure', Lexis Nexus Butterworths, vol. 30, pp. 132-146. en_US
dc.identifier.issn 0311-094X en_US
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/10480
dc.description.abstract Australia has recently implemented a goods and services tax. In applying this tax to financial services we have employed an assessment structure which differs significantly from the structure of provisions overseas. The Australian approach is much more complex than the approach overseas, yet this complexity only brings with it drawbacks rather than benefits. In the long term Australia would be better off adopting the simpler structure used in the United Kingdom, the European Union, Canada and New Zealand. en_US
dc.language en_US
dc.publisher Lexis Nexus Butterworths en_US
dc.relation.isbasedon en_US
dc.title GST and financial supplies: a comparative analysis of legislative structure en_US
dc.parent Australia Tax Review en_US
dc.journal.volume 30 en_US
dc.journal.number en_US
dc.publocation Australia en_US
dc.identifier.startpage 132 en_US
dc.identifier.endpage 146 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 180100 en_US
dc.personcode 950905 en_US
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords en_US
dc.staffid en_US
dc.staffid 950905 en_US


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