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Questions & Answers: How the courts have interpreted GST in Australia

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

As you are all aware, GST was introduced in Australia on 1 July 2000. Although the GST legislation borrowed heavily from several overseas jurisdictions, it did not conform to the same structures or use the same language as other jurisdictions.

Author profiles:

Stephen Jones CTA
Stephen is a Special Counsel in Maddocks' Tax Disputes Team. Current at 01 February 2008 Click here to expand/collapse more articles by Stephen JONES.
 
Carmen McElwain CTA
Carmen is Head of the national Tax Controversy team at Maddocks. She has specialist expertise in the conduct of tax controversy associated with the general anti-avoidance provisions of the Income Tax Assessment Act, transfer pricing, GST and all other areas of taxation on behalf of large corporates. She is also responsible for the management and conduct of tax litigation on behalf of the Australian Tax Office (ATO) including managing early disputes and alternative dispute resolution processes for the ATO. Carmen also conducts tax litigation on behalf of large corporates. Current at 08 August 2014 Click here to expand/collapse more articles by Carmen MCELWAIN.
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