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Tax analysis: intermediaries and GST: who are "you"?

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Published on 01 Feb 00 by "THE TAX SPECIALIST" JOURNAL ARTICLE

The author shows why it is important to identify which "you" is the supplier, acquirer or importer. Examples are provided which illustrate how GST affects dealings with intermediaries.

Author profile

David Marks KC CTA
David Marks KC, CTA is a commercial Silk at the Queensland Bar practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013, and is on TTI’s Editorial Board. David also serves on the disciplinary panel of an international practitioner association. - Current at 10 July 2023
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