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Unravelling Travelex: the impact of judicial interpretation on the GST

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

The recent Federal Court decision of Travelex (which is currently on appeal to the Full Federal Court) was decided, in the author’s view, on a very legalistic analysis of the GST law which is problematic on a number of levels. This paper considers whether the legalistic interpretation of the GST law taken by the Court in Travelex was appropriate and whether a wider contextual analysis would have led to a different outcome. The paper poses the hypothesis that whilst the legal analysis taken in Travelex is problematic, the outcome is in accordance with the underlying policy and principles of the GST law.

Author profile:

Kavita Benedict
Current at 12 April 2011
 

 

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