13 Jul 2011
Clayton Utz's Andrew Sommer contributes to GST in Australia - Looking Forward from the First Decade
After a decade of the Goods and Services Tax (GST), what has its impact been, and does the law need to change?
A new guide, GST in Australia - Looking Forward from the First Decade, analyses the Australian experience with the GST including the lessons learned, issues that have emerged and future reforms.
Clayton Utz Tax partner Andrew Sommer contributed a chapter on the application of GST to complex transactions, analysing the ways in which courts and the ATO have grappled with the technicalities of GST and the highly sophisticated structures and arrangements used in some of Australia's major commercial deals.
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