Miscellaneous 2003

Building GST Rulings - A Proposed Framework

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2003

 
'Whilst assistance, intellectual intelligence and enthusiasm from the administration are welcomed and applauded, there needs to be a clear line both in reality and perception between law makers and law enforcers. Have we got it right? Which approach is more appropriate, that introduced for GST or that used in respect of income tax and fringe benefits tax? Should they be the same? It's time to consider these fundamental issues before the system becomes devoid of all integrity and completely dysfunctional.'

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Details

  • Published By: Peter Hill
  • Published On:1 Apr 2003

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