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 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