E-resources
Peer reviewed
-
Millar, Rebecca
World journal of VAT/GST law, 5/28/2014, Volume: 3, Issue: 1Journal Article
The quintessentially eccentric style in which the Australian GST is drafted has led the High Court of Australia to suggest that Australia's GST differs from other value added taxes in respect of the basic concept of a 'supply for consideration'. This article examines the five most significant Australian cases on this concept, which deal with cancelled transactions, subsidies, and business incentive payments. A detailed analysis of these cases reveals that the issues that arise and the arguments made in respect of those issues-though not always the conclusions reached-are hardly unusual in the context of a VAT, and it remains unclear just how different the Australian GST really is.
Author
![loading ... loading ...](themes/default/img/ajax-loading.gif)
Shelf entry
Permalink
- URL:
Impact factor
Access to the JCR database is permitted only to users from Slovenia. Your current IP address is not on the list of IP addresses with access permission, and authentication with the relevant AAI accout is required.
Year | Impact factor | Edition | Category | Classification | ||||
---|---|---|---|---|---|---|---|---|
JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Select the library membership card:
If the library membership card is not in the list,
add a new one.
DRS, in which the journal is indexed
Database name | Field | Year |
---|
Links to authors' personal bibliographies | Links to information on researchers in the SICRIS system |
---|
Source: Personal bibliographies
and: SICRIS
The material is available in full text. If you wish to order the material anyway, click the Continue button.