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The relevance of overseas case law to Australia’s GST

Published on 01 Oct 09 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Many more cases have been decided under the VAT and GST legislation of the United Kingdom, Canada and New Zealand than have been decided under our Australian GST legislation. What use has been made of decisions on the foreign legislation in the judgments and decisions of Australian courts and the AAT? Should greater use be made of overseas cases? In what circumstances are they likely to be persuasive? These are the questions that were addressed by Justice Lindgren in his keynote address, of which this article is an edited version.

Author profile:

K. E. LINDGREN

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