GST and Insolvency Practioner Liability: Who are You?

Revenue Law Journal, Vol. 2, No. 1, 2001

25 Pages Posted: 15 Apr 2011

See all articles by Colin J. Anderson

Colin J. Anderson

Queensland University of Technology - Faculty of Law

David S. Morrison

The University of Queensland - T.C. Beirne School of Law

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

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)

David S. Morrison (Contact Author)

The University of Queensland - T.C. Beirne School of Law ( email )

The University of Queensland
St Lucia
4072 Brisbane, Queensland 4072
Australia

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