Business Services Industry
Critical comment.
Australasian Business Intelligence, October, 2003
Oct 29, 2003 (Australian GST Journal - ABIX via COMTEX)
Many commentators expected a high number of litigation cases when the goods and services tax (GST) was introduced in 2000. So far, the number of court cases related to the GST has been small. The Australian Taxation Office is currently involved in 21 GST-related cases before the Administrative Appeals Tribunal (AAT) and the courts, including 14 cased with the AAT, three with the AAT sitting at the Small Taxation Claims Tribunal, two applications filed in the Federal Court and two cases before the Supreme Court.
Publication Date: October 2003
AUSTRALIAN TAXATION OFFICE:
AUSTRALIA. ADMINISTRATIVE APPEALS
TRIBUNAL:
FEDERAL COURT OF AUSTRALIA
By Paul Stacy
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