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Full-Text Articles in Business
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
Taxation And Company Law Case Book, John Mclaren, Melissa Simpson
John McLaren
The Taxation and Company Law Casebook provides a concise, yet detailed summary of approximately 180 leading Australian and foreign company and taxation cases relevant to the study and practice of Australian company and income tax law. The casebook is designed to be used in conjunction with, and to supplement, a text.
Residential Property, Commercial Property, Goods And Services Tax And Deregistration: A Case Study On How The Gst Law May Have Been Manipulated, Joh Mclaren
John McLaren
When a residential property, being used for commercial purposes is sold to a buyer that intends to operate a professional practice from the premises and one of the vendors is registered for GST, what happens when the registered vendor deregisters from GST ten days before settlement? The purchaser expects to be able to claim the GST included in the price as an input tax credit but on settlement is not given a tax invoice. The purchaser then lodges the Business Activity Statement (BAS) claiming an input tax credit without a tax invoice. The purchaser believed that the Commissioner of Taxation …