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.
Kavita works for PKF Chartered Accountants. Current at 22 March 2011