[Extract]The imposition of a general consumption tax in Australia from 1 July 2000 has raised interpretation and application issues for many industry groups. One of those groups affected are insolvency practitioners. The legislation, as it operates in relation to them, seems unclear in several respects.
Anderson, Colin and Morrison, David
"GST and Insolvency Practioner Liability: Who Are You?,"
Revenue Law Journal: Vol. 11
, Article 3.
Available at: http://epublications.bond.edu.au/rlj/vol11/iss1/3