This provides a resource whereby people can stay up to date with developments in GST, including recent Court and Tribunal decisions, publications by the ATO and legislative developments.
The site also seeks to bring all the Australian GST cases and ATO GST rulings and determinations together into one place and to provide easy access through the various drop-down menus.
In addition to providing a link to the judgment on austlii, for each case the site will also include links to the following (where relevant):
- my analysis of the decision
- the LawCite entry (this is a wonderful case citator tool provided by austlii)
- for Appeals, judgments at first instance and transcript of special leave application (if made)
- for High Court matters, judgments at first instance and on appeal, plus High Court transcripts
The site also brings together the following resources, which can be accessed by the menu:
- all of the published GST Rulings and Determinations, including current drafts
- ATO ID (interpretative decisions) and PLSA (practice statements) dealing with GST
- current legislative developments
- a number of articles on GST which are available online, plus articles published by me
- NZ GST decisions in the Courts and the Taxation Review Authority
- UK VAT decisions in the higher Courts and the Tax Tribunals
- Selected GST decisions from the Courts in Canada
- annotated GST Act and parts of the Taxation Administration Act that may relate to GST
On 1 July 2014 this site was selected for preservation by the National Library of Australia on the basis that the site is considered to be of significance and to have long-term research value.
I hope you enjoy using the site.
*Disclaimer: 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.