Putting the purpose in ‘creditable purpose’: Australian GST Journal

The June edition of The Australian GST Journal (Volume 12, No 3) is a special issue containing papers  from The Institute of Chartered Accountants in Australia National GST Symposium 2012, which was co-hosted with the University of Melbourne Law School.

The theme of the 2012 Symposium, held in May 2012,  was “Putting the purpose in ‘creditable purpose’”.

The June issue contains the following articles:

• Interpretation of s 11-15: Significance of the text, context and history - Justice Richard Edmonds
• A consideration of the jurisprudence in relation to the deduction provisions - in the Income Tax Assessment Acts - David Bloom QC
• What’s VAT got to do with it? - Associate Professor Rebecca Millar
• Input tax relief and financial supplies: Nexus and relevance for apportionment - John de Wijn QC
• An ATO perspective on the creditable purpose test - Robert Olding

This special issue will be available in paper and online in June 2012. If you would like to purchase any of the individual articles, complete the Individual Article Sale order form and email it to tlranz.journal.orders@thomsonreuters.com. If you would like to subscribe to the Journal, click here.