Miscellaneous 2007

Mixed and composite supplies for GST purposes

Source: Taxation In Australia Journal Article

Published Date: 1 May 2007

Many supplies and acquisitions have two or more components. For GST purposes they are characterised as either “mixed” or “composite” supplies. What is the difference, and what are the GST consequences? This article examines these questions in the light of the Commissioner’s pronouncements, the meagre (so far) Australian case law, and the much more extensive case law from VAT jurisdictions.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


  • Published By: Brian Egan
  • Published On:1 May 2007

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2007

Share this page