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  GST 2016

Disruptive technologies and the GST law: Old problems in a new form

Source: National

Published Date: 9 Sep 2016

 

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This paper covers:

  • business v hobby
  • contractor v agent
  • characterisation and classification
  • form of consideration
  • permanent establishment, residency, and where the thing supplied is done'
  • administration - tracing funds, recovery, and compliance.
Author(s)

Individual Session

Disruptive technologies and the GST law: Old problems in a new form

Author(s): David Esposito , Jeremy Geale CTA
Materials from this session:

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