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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
Stephen is a Special Counsel in Maddocks' Tax Disputes Team.
Current at February 2008
Click here to expand/collapse more articles by Stephen JONES.
 
Carmen MCELWAIN
Carmen is a partner with Maddocks Lawyers.
Current at 1 October 2007
Click here to expand/collapse more articles by Carmen MCELWAIN.
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