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.
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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
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