An new issue of Thomson Reuters’ Australian GST journal was released this month – 16 AGSTJ 41.
This issue of the Australian GST Journal illustrates both the global and parochial characteristics of Australia’s GST. Its three articles are an infectious blend of policy and legislative design on the one hand and interpretation and administration on the other.
But all three are examples of how designing and administering GST is like home renovation – no matter how much ingenuity one exercises, the result is limited by the pre-existing structure and framework.
The three contributions to this issue are:
• “Retirement Villages & Input Tax Credits: How far can you go?” by Gina Lazanas and Robyn Thomas (our case editors);
• “Step out of your (indirect tax) comfort zone” by Ashurst’s Geoff Mann and Jadie Teoh; and
• “Introducing the ‘Netflix tax’ in Singapore: The Antipodean and European Approach” by Teck Chin Lim, currently a candidate for the Master of Tax at the University of Melbourne.
To encourage you to take an interest in this current issue, you can access my editorial here.
For those of you who have access to the Journal on-line through checkpoint, I hope you will take a look at the articles.
To subscribe to this Journal or purchase individual articles, please visit Thomson Reuter’s “Subscribe or Purchase” page.