Source: The Tax Specialist Journal Article
Published Date: 1 Oct 2013
It is uncontroversial that characterisation of supplies for GST purposes “is not always answered by mere contractual analysis and must be addressed having regard to the substance, purpose and commercial reality of the transactions”. Contractual analysis, however, is undeniably the first step in that process. The core principles in this challenging area, collected as “Ten Commandments”, are discussed by reference to leading cases, views of commentators and contemporary illustrations. Application of these principles in GST supply litigation situations, including Qantas and AP Group, is then discussed, with particular attention being paid to supplies under special rules within the GST law and tripartite arrangements.
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