Published on 05 Sep 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper begins with a recent judicial comment that characterisation for GST purposes is not always answered by a “mere contractual analysis”. Given that some analysis of this kind is called for as the starting point on characterisation, however, what are termed the Ten Commandments of contractual interpretation are then discussed. After some of the difficulties of this contentious are pointed out, general comments will be made about the need for GST characterisation in the light of recent decisions.
Gordon Brysland, joined the ATO in 2011 as an Assistant Commissioner where he provides technical leadership on significant GST issues. He was previously a GST specialist at AGS, and before that spent 13 years in private practice (mainly in indirect tax areas). He holds degrees in law (honours) and economics, and has published extensively in tax and related public law areas.
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14 March 2017