Download This PaperGST and Insolvency Practioner Liability: Who are You?
Revenue Law Journal, Vol. 2, No. 1, 2001
25 Pages Posted: 15 Apr 2011
Abstract
The imposition of a general consumption tax in Australia from 1 July 2000 has raised interpretation and application issues for many industry groups. One of those groups affected are insolvency practitioners. The legislation, as it operates in relation to them, seems unclear in several respects.
Keywords: goods and services tax, gst, value added tax, vat, insolvency, insolvency practitioners, bankruptcy
JEL Classification: K22. K34
Suggested Citation: Suggested Citation
Anderson, Colin J. and Morrison, David S., GST and Insolvency Practioner Liability: Who are You?. Revenue Law Journal, Vol. 2, No. 1, 2001, Available at SSRN: https://ssrn.com/abstract=1802262
Colin J. Anderson
Queensland University of Technology - Faculty of Law ( email )
Level 4, C Block Gardens Point
2 George St
Brisbane, QLD 4000
Australia
+61 7 3138 1099 (Phone)
+61 7 3138 2121 (Fax)
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.