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Interpretation of the GST legislation

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Published on 17 Oct 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

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
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This was presented at 5th Australian GST Symposium .

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Individual sessions

Interpretation of the GST legislation

Author(s):  Justice D Graham HILL

Materials from this session:

GST and Tri-partite arrangements

Author(s):  Paul STACEY

Materials from this session:

GST and partnership issues

Author(s):  Lachlan R WOLFERS

Materials from this session:

Emerging mergers and acquisitions issues

Author(s):  Ian JEFFREY,  Sophia VARELAS

Materials from this session:

Financial supplies

Author(s):  Peter EDMUNDSON

Materials from this session:

Insolvency issues workshops

Author(s):  Amrit MACINTYRE

Materials from this session:

International issues workshop - imports and exports

Author(s):  Jeff TYLER,  Ross STITT

Materials from this session:

Property

Author(s):  Geoff MANN

Materials from this session:

GST administration issues

Author(s):  Michael PEREZ

Materials from this session:

GST administration issues (ATO response)

Author(s):  Steve VESPERMAN

Materials from this session:

Further details about this event:

 

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