GST and Insolvency Practioner Liability: Who are You?
Revenue Law Journal, Vol. 2, No. 1, 2001
25 Pages Posted: 15 Apr 2011
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