Miscellaneous 2009

The relevance of overseas case law to Australia's GST

Source: The Tax Specialist Journal Article

Published Date: 1 Oct 2009

Many more cases have been decided under the VAT and GST legislation of the United Kingdom, Canada and New Zealand than have been decided under our Australian GST legislation. What use has been made of decisions on the foreign legislation in the judgments and decisions of Australian courts and the AAT? Should greater use be made of overseas cases? In what circumstances are they likely to be persuasive? These are the questions that were addressed by Justice Lindgren in his keynote address, of which this article is an edited version.

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Miscellaneous 2009

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