Skip to main content
shopping_cart

Your shopping cart is empty

What Reliance can we place on “no supply”?

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

Reliance Carpet is one of a number of cases where the Courts have not found a “supply”. The decision has application to more than just “security deposits” and has also shown the limits to the “purposive approach” of interpreting the GST legislation.

Author profiles:

James CHOI
Current at 03 December 2010 Click here to expand/collapse more articles by James CHOI.
 
Brad MILLER
Brad is an Executive Director in the Indirect Taxes & Incentives practice in Melbourne, providing advice on indirect taxes including Goods and Services Tax (GST). In terms of GST, Brad predominantly practices in the area of Financial Services and Property, providing clear and concise value propositions to clients with regard to very technical aspects of the legislation.
Current at 25 September 2007 Current at 25 September 2007 Click here to expand/collapse more articles by Brad MILLER.

 

Copyright Statement
click to expand/collapse