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.