GST, the internet, and the supply of intangibles

Sarah A. Hinchliffe, College of William

Developments in the role of GST in the quantification of damages

By Andrew Sommer, Clayton Utz When we consider the difficult areas of goods and services tax (GST), recurrent themes are "supply" and "consideration". One of the many places in which these two areas of difficulty intersect is the quantification of compensation for loss.The principles for quantifi...

A “better tax system” is a simpler tax system

By Sylvia Villios, Adelaide Law School The Commonwealth Government Re:think Tax Discussion Paper (discussion paper) aims to generate consultation within the Australian community as to how Australia can create a better tax system so that as a nation we are equipped to deal with the considerable ch...