Involuntary and statutory supplies - the Australian GST base narrows

Journal
Krever, R.E.
Australia
International VAT Monitor 2005 (Volume 16), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

A recent New South Wales Supreme Court decision illustrates well the fallout hitting taxpayers and revenue collectors as a result of the decision by the Australian Taxation Office (ATO) to exclude "passive" supplies from GST. In this article, the author describes the ATO's shifting positions as regards involuntary and statutory supplies.