The rate at which the GST is evolving can be overwhelming. In 2011-2012 there was significant examination of fundamental concepts and this “must resd” paper will provide timely, technical content and insightful commentary on the matters that have shaped the world in which we manage the GST.
This paper covers:
- cases update
- cross-border issues, including relevant BoT reforms
- new rulings system in practice
- refunds and the brave new world of s 105-65.