Reform of Australia's GST Group Membership Rules

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dc.contributor.author Edmundson, Peter en_US
dc.contributor.editor en_US
dc.date.accessioned 2012-02-10T06:10:23Z
dc.date.available 2012-02-10T06:10:23Z
dc.date.issued 2011 en_US
dc.identifier 2010005635 en_US
dc.identifier.citation Edmundson Peter 2011, 'Reform of Australia's GST Group Membership Rules', Thomson Reuters, vol. 12, no. 1, pp. 12-29. en_US
dc.identifier.issn 0311-094X en_US
dc.identifier.other C1 en_US
dc.identifier.uri http://hdl.handle.net/10453/17236
dc.description.abstract This article examines proposals to reform the GST group membership rules. The provisions are being rewritten to make them broader and simpler to apply. However, current proposals adopt a structure that requires definitions that ''look through" interposed entities. Such definitions are difficult to interpret according to strict legal rights and create undesirable uncertainty. This article proposes a more robust structure for the rules that limits the need to "look through" entities. en_US
dc.language en_US
dc.publisher Thomson Reuters en_US
dc.relation.isbasedon en_US
dc.title Reform of Australia's GST Group Membership Rules en_US
dc.parent Australian GST Journal en_US
dc.journal.volume 12 en_US
dc.journal.number 1 en_US
dc.publocation Sydney en_US
dc.identifier.startpage 12 en_US
dc.identifier.endpage 29 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 October 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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