Published on 08 Sep 16
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- the basic legislative provisions
- legal rights as supplies
- two early Federal Court cases.
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences.
- Current at
21 October 2016