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GST: hard cases and bad law.

Publication date: 21 Jul 06 | Source: WEEKLY TAX BULLETIN

Issue: No. 30 2006

Pages: pp.1175-76

There's an old legal adage that hard cases make bad law. Perhaps in a taxation context, that adage needs to be reversed -bad law makes for hard cases. This is well illustrated in a recent GST case test case, AAT Case [2006] AATA 486, re Reliance Carpet Company Pty Ltd and FCT.

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Author profile

Lachlan Wolfers CTA
Lachlan is the leader of KPMG’s Indirect Tax practice in China and a member of KPMG’s Global Indirect Taxes leadership team. He was formerly a director of The Tax Institute, and leader of KPMG’s Indirect Taxes and Tax Controversy practices in Australia prior to his relocation to China in 2011. In his current role, Lachlan is assisting multinational companies transition to VAT in China. He is a frequent presenter and media commentator on VAT issues in China, and is currently advising China’s Ministry of Finance and State Administration of Taxation on several tax reforms, including VAT and Advance Rulings. - Current at 27 August 2012
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