Published on 05 Sep 13
by NATIONAL DIVISION, THE TAX INSTITUTE
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.
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