[Extract]Adrian Ogley, Principles of Value Added Tax, 1998, Interfisc Publishing, , ISBN 0-9520442-1-8, 239 pages.
As Australia moves to introduce the GST from 1 July 2000, it is easy to get lost in the minutiae of the GST rules and forget the bigger picture. Most Australian advisers have yet to come to grips with the big picture planning for GST that will soon become an essential part of their daily work. The focus is on understanding the detail of the legislation and its application. This book provides a European insight into the principles of planning in a consumption tax regime.
Revenue Law Journal:
1, Article 8.
Available at: http://epublications.bond.edu.au/rlj/vol9/iss1/8