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Interpreting Australia’s financial supply rules after the Amex decision

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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Gulfam AHMED

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Ross STITT

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