This book features a carefully selected collection of over 150 GST cases from SIngapore, Australia and Britain. Knowing and understanding GST case law is important as such 'decisional authority' gives flesh to the GST law, helping to define the meaning of terms within the legislation and demonstrate their application in specific situaitons.
- Contains over 150 GST cases summaries that businesses in Malaysia are expected to encounter as GST develops.
- Cases are selected and chapter overviews written by the lawyers of Lee Hishammuddin Allen & Gledhill’s Tax, GST and Private Clients Practice Group.
- Each case summary comprises a headnote that outlines the issues in the case, the decision as well as any significant comments (obiter dicta) in passing, and the reasons for the decision.
- Introduction to GST and General Principles
- Imposition and Scope of GST
- Registration for GST and Obligations
- Special Cases
- Administration of GST and Powers of Customs
- Offences and Penalties
- GST Disputes and Appeals