The Resource GST cross-border services transactions and the connection with Australia

GST cross-border services transactions and the connection with Australia

Label
GST cross-border services transactions and the connection with Australia
Title
GST cross-border services transactions and the connection with Australia
Creator
Subject
Language
eng
Summary
The Australian federal government is currently considering proposals to simplify the design of the goods and services tax (GST) rules which regulate cross-border transactions. In the author's view, the proposal is a simpler way of dealing with potential problems existing from the "connection with Australia" test and, if the reverse charge provisions of the GST law are revamped, it would provide a clearer understanding of how relevant entities should be charging GST on the supply of services and intangibles
Citation source
In: Taxation in Australia. - Sydney. - Vol. 45 (2011),
http://library.link/vocab/creatorName
Blissenden, M
Language note
English
http://library.link/vocab/subjectName
  • GST
  • services
  • reverse charge mechanism
Label
GST cross-border services transactions and the connection with Australia
Instantiates
Publication
Label
GST cross-border services transactions and the connection with Australia
Publication

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