GST and tax law

Article Abstract:

The recent decision of Full Federal Court in HP Mercantile Pty Limited v F C of T is discussed. The case relates to the goods and service tax laws. The provisions in Australian tax laws relevant to BAS forms and intra-group management fees are also discussed along with relevant cases.

author: Richards, Robert
Tax Law, Public Finance Activities, Analysis, Interpretation and construction, Goods and services tax

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Bad luck no excuse

Article Abstract:

The difficulties that tax agents may face if they fail to lodge tax returns on time are discussed, with reference to a verdict given by Australia's Administrative Appeals Tribunal, in the case of Adamec v Tax Agent's Board of Victoria.

author: Richards, Robert
Government regulation (cont), Government regulation, Laws, regulations and rules, Tax returns, Australia. Administrative Appeal Tribunal

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Tax nightmare for cooperatives

Article Abstract:

Taxation aspects of cooperatives and clubs with particular reference to the tax exemptions available to them on mutuality principle are discussed. An analysis of court's decision on Hart's taxation case is also presented.

author: Richards, Robert
Taxation, Cooperatives, Cooperatives (Associations), Clubs, Clubs (Associations)

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subjects list: Australia, Company legal issue, Cases, Tax policy
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