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“… mere contractual analysis”: GST and the Ten Commandments

Published on 01 Oct 13 by "THE TAX SPECIALIST" JOURNAL ARTICLE

It is uncontroversial that characterisation of supplies for GST purposes “is not always answered by mere contractual analysis and must be addressed having regard to the substance, purpose and commercial reality of the transactions”. Contractual analysis, however, is undeniably the first step in that process. The core principles in this challenging area, collected as “Ten Commandments”, are discussed by reference to leading cases, views of commentators and contemporary illustrations. Application of these principles in GST supply litigation situations, including Qantas and AP Group, is then discussed, with particular attention being paid to supplies under special rules within the GST law and tripartite arrangements.

Author profile:

Gordon BRYSLAND
Gordon is the leading GST specialist at the Australian Government Solicitor. He advises federal agencies on all aspects of the GST law.

Current at 25 September 2007 Current at 25 September 2007

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