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Goods and services tax: compensation payments - the GST mystery

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Published on 01 Sep 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Compensation payments such as out of court settlements, payments made pursuant to court orders or made voluntary to prevent legal action have uncertain GST implications in Australia. This article explains the overseas position in NZ and UK and compares it to Australia.

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Kellie ROBERTS
Author in Taxation in Australia
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