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GST: some real issues paper

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Published on 06 May 05 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

There are many areas where the effect of the GST law on relatively common actions is unclear. This paper mainly focusses on two practical problem areas and suggests ways to approach and deal with the following uncertainties:

  • when is a going concern really a 'going concern'?
  • the practical differences and GST effects of joint ventures and partnerships.

Author profiles

John de Wijn KC CTA - Life
John de Wijn KC AM, CTA (Life), specialises in revenue law, with a particular emphasis on taxation law and stamp duty. John was called to the Bar in 1984, after practising as a solicitor for 9 years. He took silk in 1997. John is regularly consulted by large corporations and the Australian Taxation Office seeking advice on the intersection of revenue law and commercial practices. John served as a Victorian State Councillor of the Taxation Institute of Australia from 1989 to 1997 and again from 2002. He was president of the Taxation Institute in 2005. John has also been a member of the Taxation Committee of the Law Council. - Current at 17 April 2025
Click here to expand/collapse more articles by John W DE WIJN.
Jeff TYLER
Jeff is a Special Counsel in the Tax Department of Allens Arthur Robinson and a GST specialist. He advises clients on the impact of GST and other taxes across a broad range of industries and transactions. His presentations for the Tax Institute on GST issues have been extremely well received and until recently he was a member of the Education Committee.
Current at 6 May 2005
Click here to expand/collapse more articles by Jeff TYLER.

 

This was presented at 39th South Australian State Convention: A Fine Blend - Barossa Valley .

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