Involuntary and statutory supplies - the Australian GST base narrows

Journal
Krever, R.E.
International VAT Monitor 2005 (Volume 16), No. 1
PriceUSD 45

A recent New South Wales Supreme Court decision illustrates well the fallout hitting taxpayers and revenue collectors as a result of the decision by the Australian Taxation Office (ATO) to exclude "passive" supplies from GST. In this article, the author describes the ATO's shifting positions as regards involuntary and statutory supplies.