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Mixed and composite supplies for GST purposes

Published on 01 May 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Many supplies and acquisitions have two or more components. For GST purposes they are characterised as either “mixed” or “composite” supplies. What is the difference, and what are the GST consequences? This article examines these questions in the light of the Commissioner’s pronouncements, the meagre (so far) Australian case law, and the much more extensive case law from VAT jurisdictions.

Author profile:

Brian Egan
Brian is a freelance commentator on tax and corporations law matters, and a principal of Sirius Information Services. Current at 01 May 2007 Click here to expand/collapse more articles by Brian EGAN.
 
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