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.
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