skip to main content
About
Degrees & Courses
Students
AGSM
News & Events
Our People
Research
Alumni
Schools
Campus Map
Contact Us
MyUNSW
Staff
SEARCH
Schools
Accounting
Banking & Finance
Economics
Information Systems
Management
Marketing
Risk & Actuarial
Taxation & Business Law
Campus Map
Contact Us
MyUNSW
Staff
Sign in
Menu
About
Degrees & Courses
Students
AGSM
News & Events
Our People
Research
Alumni
SEARCH
UNSW Business School
The Dean
About us
Strategy 2020
At a glance
Our brand story
Accreditation
Our people
Partnerships with industry
Campus services & facilities
Book a campus tour
Postgraduate facilities
Residential accommodation
UNSW Services
Schools
Accounting
Banking & Finance
Economics
Information Systems
Management
Marketing
Risk & Actuarial
Taxation & Business Law
Support & donate
Scholarships
Corporate giving
Support innovation
Impact of giving
Leave a legacy
Alumni giving
Donate now
Contact us
Contact us
Privacy policy
Undergraduate
Postgraduate
AGSM MBA
Research
Pathway Options
Student experience
Student life
Life in Sydney
Studying at university
Student clubs & societies
Business Pulse
Virtual learning experience
Accept and Enrol
Enrolment information
Info for International students
Orientation
Study at UNSW Business
How can we help?
The Student Centre
Learning support
Frequently Asked Questions (FAQs)
Online forms
Need Help? portal
Student Opportunities
Global Opportunities
Student Exchange
Build Your Business Career
Business case competitions
Scholarships
Undergraduates
Postgraduates
Postgraduate research
Prizes & awards
Awards ceremony 2017
Dean's List for Academic Excellence
Undergraduate award with distinction
Postgraduate award with excellence
Student Choice Award
Graduation ceremonies
Indigenous experience
Why choose us?
Our rankings
About AGSM
Why AGSM
AGSM 40 Years
AGSM Faculty
AGSM Advisory Board
Accreditation
Flexible study options
Partnerships
International study options
Negotiating employer sponsorship
Contact us
Programs
MBA
Graduate Certificate in Change Management
Non-award/cross-institutional study
Short Courses
Leadership
Management
Strategy Change and Innovation
Commercial Acumen
Six Sigma
Human Resources Courses
Custom Courses
Certificate in Executive Management and Development
Certificate in Operational Excellence
Course Calendar
Frequently Asked Questions (FAQ)
Life@AGSM
UCo.
Student society and clubs
Residential accommodation
Studying in Sydney
Vision and Values
AGSM students
New students
Managing your program
Supporting your study
Campus services & facilities
Class and residential locations
Our people
Career Development Centre
Careers Month
Jobs board
Services for AGSM students
Hiring AGSM talent
About Career Development Centre
Services for alumni
AGSM eYearbook
Scholarships & prizes
MBA full-time scholarships
MBA part-time scholarships
International exchange scholarships
Not for profit scholarships
Women in leadership scholarships
Prizes
AGSM Merchandise Store
Digital tools
The Leader
News
Media contacts
Events
BusinessThink Events
Event podcasts
About us
Research strengths
Population Ageing
Auditing and Assurance
Organisational Design
Women in Leadership
Entrepreneurial Innovation in Asia
Big Data Modelling for Policy Evaluation
Digital Enablement
Behavioural Insights for Business and Policy
Grants & performance
Grants
Publication highlights
Recognitions and achievements
PhD placements
Rankings
Centres & institutes
ARC Centre of Excellence in Population Ageing Research (CEPAR)
Australian Institute for Population Ageing Research (AIPAR)
Centre for Accounting & Assurance Research (CAAR)
Centre for Applied Economic Research (CAER)
Centre for Energy & Environmental Markets (CEEM)
Centre for Innovation & Entrepreneurship (CIE)
Industrial Relations Research Centre (IRRC)
Institute of Global Finance (IGF)
Research partnerships
Research journals
Australian Journal of Management
Economic & Labour Relations Review (ELRR)
eJournal of Tax Research
BusinessThink
Research students & programs
HDR students @ UNSW Business School
Postgraduate Research Coordinators
Research programs
Resources for research
Subscription databases
Experimental Research Laboratory
Research news & events
Research Roundtable Series
BusinessThink Events
Student Research Fair
Three Minute Thesis Competition
Contact us
Big Data
Alum from day one
Why connect
AGSM alumni
Career Mentoring Program
How to connect
Alumni networks
Advisory Board
Get online
Update your details
Featured alumni
Alumni Leaders
Events
Learn@ Series
Meet the CEO
Donate
Contact us
Home
About
Schools
Taxation & Business Law
Conferences
UNSW Business School
Campus services & facilities
Schools
Accounting
Banking & Finance
Economics
Information Systems
Management
Marketing
Risk & Actuarial
Taxation & Business Law
About us
Degrees
Course outlines
Conferences
Past events
Our people
ATAX Publications
Research
Student support
Australasian Tax Teachers Association (ATTA)
Contact us
Support & donate
Contact us
Privacy policy
ATAX 28th GST Conference Papers
Page Content
GST and low-value imports
Authors: Kathrin Bain and Dale Boccadella
GST and Cross-Border B2B Supplies
Author: Matthew Cridland
Goods and services tax - 15 years of case law experience
Author: Professor Robert Deutsch
Goods and services tax: Inbound intangibles and digital supplies
Author: Craig Duncan
GST and unimproved land
Authors: Bastian Gasser and Nicholas Batten
Permutations, cobinations, classifications and calculations
Author: Geoff Mann
Sale of land & GST - What the cases tell us
Author: David W Marks
Retirement villages - Some history and a way forward?
Author: Scott McGill
Prove it - Evidence in indirect tax matters
Author: Heydon Miller
GST and development leases - A variety of issues
Author: Michael Patane
GST and collaborative consumption: What's new under the sun?
GST and collaborative consumption presentation
Author: Kelvin Ng
GST on judgements and out of court settlements: Life after QANTAS and MBI Properties
Author: Chris Sievers