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 is the leading GST specialist at the Australian Government Solicitor. He advises federal agencies on all aspects of the GST law.
Current at 25 September 2007 Current at 25 September 2007
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