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GST and the Ten Commandments presentation

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.

Author profile:

Gordon Brysland
Gordon Brysland, joined the ATO in 2011 as an Assistant Commissioner where he provides technical leadership on significant GST issues. He was previously a GST specialist at AGS, and before that spent 13 years in private practice (mainly in indirect tax areas). He holds degrees in law (honours) and economics, and has published extensively in tax and related public law areas. Current at 30 September 2015 Click here to expand/collapse more articles by Gordon BRYSLAND.
 

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:

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