THE /TAX VALUE AND CONSISTENT ENTITY REGIMES: AN OVERVIEW OF THE DRAFT BILL Associate Professor Stephen Barkoczy
EDITORIAL Associate Professor Stephen Barkoczy
THE PAYG INSTALMENT SYSTEM: UNWARRANTED EXTENSIONS? Rodney Fisher
THE INTERACTION BETWEEN THE GOODS AND SERVICES TAX AND THE FRINGE BENEFITS TAX James Leeken
THE IDENTIFICATION AND CHARACTERISATION OF TAXABLE SUPPLIES FOR GST PURPOSES Denham Martin