GST and financial supplies: a comparative analysis of legislative structure

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dc.contributor.author Edmundson, PR
dc.date.accessioned 2010-05-28T09:56:44Z
dc.date.issued 2001-01
dc.identifier.citation Australia Tax Review, 2001, 30 pp. 132 - 146
dc.identifier.issn 0311-094X
dc.identifier.other C1UNSUBMIT en_US
dc.identifier.uri http://hdl.handle.net/10453/10480
dc.description.abstract Australia has recently implemented a goods and services tax. In applying this tax to financial services we have employed an assessment structure which differs significantly from the structure of provisions overseas. The Australian approach is much more complex than the approach overseas, yet this complexity only brings with it drawbacks rather than benefits. In the long term Australia would be better off adopting the simpler structure used in the United Kingdom, the European Union, Canada and New Zealand.
dc.format Y
dc.publisher Lexis Nexus Butterworths
dc.title GST and financial supplies: a comparative analysis of legislative structure
dc.type Journal Article
dc.parent Australia Tax Review
dc.journal.volume 30
dc.journal.number en_US
dc.publocation Australia en_US
dc.identifier.startpage 132 en_US
dc.identifier.endpage 146 en_US
dc.cauo.name LAW.Faculty of law en_US
dc.conference Verified OK en_US
dc.for 1801 Law
dc.personcode 950905
dc.percentage 100 en_US
dc.classification.name Law en_US
dc.classification.type FOR-08 en_US
dc.edition en_US
dc.custom en_US
dc.date.activity en_US
dc.location.activity en_US
dc.description.keywords en_US
pubs.embargo.period Not known
pubs.organisational-group /University of Technology Sydney
pubs.organisational-group /University of Technology Sydney/Faculty of Law
utslib.copyright.status Closed Access
utslib.copyright.date 2015-04-15 12:17:09.805752+10
utslib.collection.history Closed (ID: 3)
utslib.collection.history Uncategorised (ID: 363)


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