Published on 01 Aug 09
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The recent decision of the Federal Court in American Express International v Commissioner of Taxation has highlighted some of the difficulties associated with interpreting Australia’s financial supply rules. It is not the first time that a Court has come to a conclusion arguably at odds with the perceived policy intent of the GST legislation. This decision raises questions as to how the financial supply rules should be interpreted going forward.
Current at 21 October 2015
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Current at 15 June 2009
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