Your shopping cart is empty

GST and the Ten Commandments paper


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.

Author profile

Gordon Brysland
Gordon Brysland has worked in indirect tax for a long time, both in private and public practice, and at the ATO since 2011. He has published extensively in tax and public law areas, and now produces the ATO’s interpretation NOW! - Current at 16 June 2017
Click here to expand/collapse more articles by Gordon BRYSLAND.


This was presented at 2013 National GST Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Keynote address

Author(s):  Robert OLDING

Materials from this session:

GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

Materials from this session:

Cases update

Author(s):  Chris SIEVERS

Materials from this session:

Resolving disputes

Author(s):  Elizabeth GOLI,  Peter POULOS

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse