Reform of Australia's GST Group Membership Rules

Edmundson, PR

Reform of Australia's GST Group Membership Rules

Edmundson, PR

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Publisher:: Thomson Reuters
Publication Type:: Journal Article
Citation:: Australian GST Journal, 2011, October, 12 (1), pp. 12 - 29
Issue Date:: 2011-01

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Field	Value	Language
dc.contributor.author	Edmundson, PR	en_US
dc.date.issued	2011-01	en_US
dc.identifier.citation	Australian GST Journal, 2011, October, 12 (1), pp. 12 - 29	en_US
dc.identifier.issn	0311-094X	en_US
dc.identifier.uri	http://hdl.handle.net/10453/17236
dc.description.abstract	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.	en_US
dc.publisher	Thomson Reuters	en_US
dc.relation.ispartof	Australian GST Journal	en_US
dc.title	Reform of Australia's GST Group Membership Rules	en_US
dc.type	Journal Article
utslib.citation.volume	1	en_US
utslib.citation.volume	12	en_US
utslib.for	1801 Law	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1402 Applied Economics	en_US
utslib.citation.edition	October	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Law
utslib.copyright.status	closed_access
pubs.consider-herdc	true	en_US
pubs.edition	October	en_US
pubs.issue	1	en_US
pubs.volume	12	en_US

Abstract:

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.

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10453/17236