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Interpretation of the GST legislation


This convention paper discusses the interpretation of GST legislation, including the influence of Australian tax cases - in particular income tax cases, the influence of VAT cases, and whether the interpretation should be a literal approach or not.

Author profile:

Justice Graham Hill
Graham was a Judge of the Federal Court of Australia from 1989 until his death in 2005. He was at various stages of his career a solicitor, barrister and Queens Counsel. Graham served as President of the Taxation Institute in 1985. As a solicitor and then as a barrister, two of Graham's many areas of expertise (in addition to income tax) were stamp duty and sales tax. He was the author of the leading text on New South Wales stamp duty. More recently, he took a keen interest in GST. For over 35 years, he taught in the Masters program conducted by the University of Sydney Law School. He was very proud of the fact that he was Australia's longest serving tax teacher. Justice Hill authored many books and was a regular keynote speaker for the Tax Institute. Current at 24 August 2005 Click here to expand/collapse more articles by Justice D Graham HILL.

This was presented at 5th Australian GST Symposium.

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Individual sessions

GST administration issues (ATO response)

Author(s):  Steve VESPERMAN

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