Articles

Alexiou, C and Morrison, D, “The Cross-Border Electronic Supply EU-VAT Rules: Lessons for Australian GST” [2004] RevenueLawJ1 7; (2004) 14 Revenue Law Journal 119

Anderson, Colin; Morrison, David — “GST and Insolvency Practitioner Liability: Who are You?” [2001] RevenueLawJl 3; (2001) 11 Revenue Law Journal 23

Baker, Melanie — “Managing GST Litigation”, eJournal of Tax Research, 2011 Volume 9, Number 2

Barkoczy, Stephen — “A Review of Peter McMahon and Amrit McIntyre, GST and the Financial Markets” [2001] RevenueLawJl 8; (2001) 11 Revenue Law Journal 132

Barkoczy, Stephen — “The GST General Anti-Avoidance Provisions – Part IVA with a GST Twist? 2000 JIATax 4; (2000) 3(1) Journal of Australian Taxation 35

Barkoczy, Stephen; Begg, Simon — “GST Grouping: Pros, cons and suggested reforms” [1999] LawIJV 181; (1999) 73(5) The Law Institute Journal 77

Benedict, Kavita — “The Australian GST regime and financial services: How did we get here and where are we going?”, eJournal of Tax Research, 2011, Volume 9, Number 2

Bentley, Duncan — “Principles of Value Added Tax” [1999] RevenueLawJl 7; (1999) 9 Revenue Law Journal 172

Basu, Subhajit — “European VAT on Digital Sales” JILT 2002 (3)

Brabazon, Mark SC — ‘Barristers’ work as a GST-free export” (2010) 84 ALJ 433

Brysland, Gordon, Senior General Counsel – Australian Government Solicitor, “GST – still on your corporate radar?”, March 2004

Cooper, Graeme; Vann, Richard — “Implementing the Goods and Services Tax” [1999] SydLawRw 16; (1999) 21(3) Sydney Law Review

Cooper, Graeme; Vann, Richard — “A Few Myths about the GST” [2000] UNSWLawJl 35; (2000( 23(2) University of New South Wales Law Journal 252

Datt, Kalmen and Keating, Mark – Travelex and American Express: A Tale of Two Countries – the Australian and New Zealand Treatment of Identical Transactions Compared for GST E Journal of Tax Research, July 2011, Volume 9, Number 1

Devine, Derry — “The impact of GST on leases and licenses – part 1” [1999] LawIJV 182; (1999) 73(5) The Law Institute Journal 82

Devine, Derry — “GST on leases and licenses – part 2” [1999] LawIJV 224; (1999) 73(6) The Law Institute Journal 89

Downes, Justice Garry — Twenty Five Years of Tax Cases in the AAT; Eleven years of the “practical business tax”, Presented at the Corporate Tax Association 2011 GST Corporate Intensive

Edmundson, Peter — “An Analysis of GST and Third Party Consideration” [2001] RevenueLawJl 4; (2001) 11 Revenue Law Journal 46

Edmundson, Peter — “GST and Involuntary Supplies” [2003] JIATax 8; (2003) 6(2) Journal of Australian Taxation 224

Edmundson, Peter — “When is an acquisition by a Trust for GST Purposes?” [2007] RevenueLawJl 6; (2007) 17 Revenue Law Journal

Elliffe, Craig and Prebble, John — “General Anti-Avoidance Rules and Double Tax Agreements: A New Zealand Perspective” (2009) 19 Revenue Law Journal, Issue 1, Article 4

Fehily, Ken—“Practitioner’s Response to “GST Developments” by Jeremy Geale”, TIA Victorian State Convention, 2010

Fehily, Ken—“Residential Premises”, GST in Australia, Looking forward from The First Decade.

Fehily, Ken — “Property and GST – making the best decisions”, CPA Australia, Victorian Public Accountants Convention 2011

Freeman, Judith — “Reforming the Business Tax System: Does size matter? Fundamental issues in Small Business Taxation” Australian Business Tax Reform in Retrospect and Prospect, 2008

Greenbaum, Abe — “A Goods and Services Tax for Australia: What can be learned from the Canadian Experience?” [1993] RevenueLawJl 13; (1993) 3(2) Revenue Law Journal 152

Greenbaum, Abe — “The Canadian GST treatment of Financial Services – What Lessons are there for Australia?” [2000] RevenueLawJl 2; (2000) 10 Revenue Law Journal 24

Guest, Dr Ross — “The GST Package: Has the Senate resolved the Controversies?” [1999] HIATax 30; (1999) 2(6) Journal of Australian Taxation 419

Hanegbi, Rami and Obst, Wes — “Small-scale Property Development: GST Implications” (2015) 36 Adelaide Law Review 484

Hill, Justice Graham — “GST Anti-Avoidance – Division 165” [1999] JIATax 22; (1999) 2(5) Journal of Australian Taxation 295

Hill, Justice Graham — “Scheme New Zealand or An example of The Operation of Div 165” [2003] eJTaxR 8; (2003) 1(2) eJournal of Tax Research 147

Hill, Justice Graham — “Some thoughts on the Principles Applicable to the Interpretation of the GST” [2003] JIATax 1; (2003) 6(1) Journal of Australian Taxation 1

Howe, Andrew — “The borderline between residential premises and commercial premises”, Australian School of Business, 25th GST Conference, 22 & 23 April 2013

James, Simon — “VAT?GST: The UK Experience Revisited” [2000] RevenueLawJl 4; (2000) 10 Revenue Law Journal 72

Jeffrey, Michael; Maynard, Russell — “Australia’s GST: What it means for the Mining Industry” [1999] AUMPLawJl 18; (1999) 18(1) Australian Mining and Petroleum Law Journal 54

Johnson, James — “GST consequences of court orders and out of court settlements” [2001] LawIJV 19; (20010 75(1) The Law Institute Journal 31

Keating, Mark — “GST Tax Avoidance: A New Zealand Perspective on the Application of Div 165” [2010] E Journal of Tax Research, Volume 8, Number 1

Kenny, Paul — “The Grapes of Wrath: GST and Food” [2002] JIA Tax 5; (2002) 5(1) Journal of Australian Taxation 136

Kenny, Paul — “The GST Food Exemption” [2000] JIATax 29; (2000) 3(6) Journal of Australian Taxation 424

Konidaris, Peter and Clarke, Jamie—“Mind the Gap! GST risks with Rebates, Incentives and Loyalty Schemes”, 2009 TIA GST National Conference

Leeken, James — “The Interaction between the Goods and Services Tax and the Fringe Benefits Tax” [2000] JIATax 19; (2000) 3(4) Journal of Australian Taxation 283

Lindgren, The Honourable Justice — “The Courts’ role in statutory interpretation: the relevance of overseas case law to Australis’s GST” [2003] JIATax 1; (2003)6(1) Journal of Australian Taxation 1

Mann, Jeff, Swinson, John; Morrison, David — “E-GST” [2000] RevenueLawJL 9; (2000) 10 Revenue Law Journal 138

Maples, Andrew — “GST and an “Enterprise”: A Consideration of Trade in the Context of the Subdivision of Land” [2000] JIATax 30; (2000) 3(6) Journal of Australian Taxation 440

Martin, Denham — “The Identification and Characterisation of Taxable Supplies for GST purposes” [2000] JIATax 18; (2000) 3(4) Journal of Australian Taxation 261

McMahon, Peter; MacIntyre, Amrit — “GST and Financial Supplies” [2000] JIATAx 12; (2000) 3(3) Journal of Australian Taxation 167

Millar, Rebecca — “Time is of the Essence: Supplies, Grouping Schemes and Cancelled Transactions” [2004] JIATax 6; (2004) 7(2) Journal of Australian Taxation 132

Morabito, Vince — “The Constitutional Restriction on Taxes imposed on Crown Property” [1998] JIA Tax 5; (1998) 1(1) Journal of Australian Taxation 41

Muir, Rodger — “The Goods and Services Tax: Reflections on the New Zealand Experience, Six Years on” [1993] RevenueLawJl 8; (1993) Revenue Law Journal 100

O’Connell, Ann — “Tax Issues for Charities in the New Millennium” [2002] DeakinLawRw 6; (2002) 7(1) Deakin Law Review 13

Olding, Robert — “GST Trends and Practices”, presented to the Victorian Bar, 22 September 2008

Orme, Andrew—“GST implications of Business Promotions, Loyalty Schemes and Vouchers”, TIA 2009 National GST Conference

O’Rourke, Kevin — “The GST Rulings System – Is it Failing?” [2002] RevenueLawJl 5; (2002) 12 Revenue Law Journal 79

Orow, Nabil — “GST/VAT – practical issues and considerations” [1998] LawIJV 178; (1998) 72(6) The Law Institute Journal 65

Orow, Nabil; Teo, Eu-Jin — “Duties General Anti-Avoidance Rules” [2004] JIA Tax 8; (2004) 7(2) Journal of Australian Taxation 251

Pagone, Justice Tony — “Speech – Division 165: A Sleeping Beauty?” (VSC) [2012] VicJSchol 4

Pallot, Marie; Fenwick, Hayden — “Recent GST Reforms and Proposals in New Zealand” [2000] RevenueLawJl 5; (2000) 10 Revenue Law Journal 88

Pinto, Dale — “Simplified Accounting for the Goods and Services tax (‘GST’) in the Retailing Industry: Some Food for Thought” [2002] LegIssBus 1; (2002) 4 Legal Issues in Business 3

Pinto, Dale — “The Impact of a Goods and Services Tax (GST) on Sport” [2001] LegIssBus 5; (2001) 3 Legal Issues in Business 39

Pinto, Dale — “Background and General Economic Impact of a Goods and Services Tax (‘GST’) on the Real Estate Industry” [2000′ LegIssBus 2; (2000) 2 Legal Issues in Business 11

Richardson, Grant; Smith, David — “The Readability of Australia’s Goods and Services Tax Legislation: An Empiracal Investigation” [2002] FedLawRw 17; (2002) 30(3) Federal Law Review 475

Sawyer, Adrian — ‘Binding rulings in New Zealand. An assessment of the first ten years” [2006] CanterLawRw 10; (2006) 12 Canterbury Law Review 273 (NZ)  – Lawcite link

Sebo, Garry — “Avoiding GST penalties for innocent mistakes” [1999] LawIJV 108; (1999) 73(3) The Law Institute Journal 82

Stacey, Paul — “The GST treatment of bare trusts” [2006] JIATax 2; (2006) 9(1) Journal of Australian Taxation 36

Stitt, Ross — “Financial supplies: Bundling and unbundling” eJournal of Tax Research 2011 Volume 9 Number 2

Sutton, Judith—“Going concerns and the transfer of goodwill” Australian GST Journal, Volume 7, Issue 3, April 2007

Svantesson, Dan — “E-Commerce Tax: How the Taxman brought Geography to the ‘Borderless’ Internet [2007] RevenueLawJl 10; (2007) 17 Revenue Law Journal

Taxation Committee of the NZ Law Society, Corporate Taxpayers Group, Taxation Committee of the NZ ICA — “Improving the Operation of New Zealand’s Tax Avoidance Laws”, 2011

Thomas, Robyn, Associate at Balazs Lazanas & Welch LLP — “Luxottica Case: An important win for taxpayers”

Tretola, John — “The Interpretation of Taxation Legislation by the Courts – A reflection on the views of Justice Hill”

Tretola, John, Villios, Sylvia and Callea, Pasqualina — “GST and residential premises – which intention is relevant?”, Revenue Law Journal, Volume 21, Issue 1

Vos, David R — “Overview of GST changes affecting the Resources and Energy Sector” [1999] AUMPLawATbk 19; Australian Mining and Petroleum Law Association Yearbook 375

Warren, Neil; Harding, Ann; lloyd, Rachel — “GST and the Changing Incidence of Australian Taxes: 1994-95 to 2001-02” [2005] eJITax 5; (2005) 3(1) eJournal of Tax Research 117

Warren, Neil — “The UK experience with VAT” [1993] RevenueLawJl 7; (1993) 3(2) Revenue Law Journal 75

Xynas, Lidia — “Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance” (2010) 20 Revenue Law Journal, Issue 1, Article 2

Yen, Ching-Chang — “The Republic of China’s experience with the introduction of Value Added Tax” [1993] RevenueLawJl 10; (1993) 3(2) Revenue Law Journal 125

Zornada, Kristen — “No flight, no supply – Qantas Airways Ltd v Commissioner of Taxation”, Revenue Law Journal, Vol 21, Iss1, Article 4

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