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What is the nature of a supply? paper

Published on 03 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • form or substance?
  • tripartite arrangements
  • deemed supplies
  • the right to receive.

Author profile

Roderick Cordara
Roderick Cordara SC, QC is a member of the NSW and English Bars. He is based at New Chambers, Sydney and Essex Court Chambers, London. He also practices in S East Asia, being admitted to the Singaprore International Commercial Court. He is a leading practitioner globally in indirect tax/customs duties and has appeared in leading cases in Australia (HP Mercantile, Travelex, Qantas, AP Motors, Luxottica), and in the UK and European Courts (Card Protection Plan, Overland Shoes, Caterpillar, Avon Cosmetics, General Motors). He also practices as a commercial lawyer, including public international law disputes (investor-state treaty cases). - Current at 04 September 2018
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This was presented at 2006 National GST Intensive: Taking the reins on GST .

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Minor mistakes, major problems

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GST administration issues

Author(s):  Kevin O'ROURKE

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What is the nature of a supply?

Author(s):  Roderick CORDARA

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Cross-border services: Everyday issues?

Author(s):  Rebecca MILLAR

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