Reform of Australia's GST Group Membership Rules

Thomson Reuters
Publication Type:
Journal Article
Australian GST Journal, 2011, October, 12 (1), pp. 12 - 29
Issue Date:
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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.
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