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

Gasser, Bastian and Batten, Nicholas (Minter Ellison), “GST and unimproved land”, Paper for ATAX GST Conference 28-29 April 2016

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

Lazanas, Gin (Balazs Lazanas & Welch LLP), “GST and Margin Scheme debacles”, 2009

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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