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GST and the Ten Commandments presentation


This presentation 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 is an Assistant Commissioner in TCN at the ATO with responsibility for technical GST and related issues. He has practised in indirect tax for over 30 years, and is the author of many articles on public law issues (most recently, Fiscal Neutrality, Principles-Based Drafting, Constructional Choice, MBI Properties, and interpretation NOW!). - Current at 30 September 2019
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This was presented at 2013 National GST Conference .

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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:


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