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“All that glitters is not gold”: GST and missing trader fraud paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 31 Aug 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • fraud or tax evasion by another entity in the supply chain
  • the anti-avoidance provisions in Division 165 of the GST Act and “missing trader” fraud
  • the Commissioner’s administrative approach to “missing trader” fraud.

Author profile

Christopher Sievers
Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous matters, including the High Court in Reliance Carpet, Qantas and Travelex No.2. - Current at 13 March 2023
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“All that glitters is not gold”: GST and missing trader fraud

Author(s):  Chris SIEVERS

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