All about GST in Australia

By Chris Sievers, Barrister

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2016 Determinations

GSTD 2016/1 – Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services) Tax Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

GSTD 2016/2 – Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) prevent refunds of increasing adjustments made under section 19-50 of the GST Act?

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Chris Sievers is a barrister specialising in revenue law, with a particular focus on GST.
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Recent Posts

  • Full Federal Court allows taxpayer’s appeal in “missing trader” gold case November 18, 2020
  • Tribunal finds Administrators not entitled to input tax credits November 9, 2020
  • Tribunal affirms GST liability for the sale of land by corporate taxpayer October 15, 2020
  • Tribunal hands down another decision on Gold and input tax credits June 4, 2020
  • GST decisions of the Federal Court and the Tribunal to see out 2019 December 20, 2019

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The material and opinions in this site are those of the author and should not be used or treated as professional advice and readers should rely on their own enquiries in making any decisions concerning their own interests.

Liability limited by a scheme approved under Professional Standards legislation.

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