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Tax reform: GST and government

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Published on 01 Apr 99 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper, delivered at the TIA's Second GST Symposium in February 1999, looks at uncertainties in the draft legislation when applying GST to government activities, and some background constitutional issues.

Author profile

Gordon Brysland
Gordon Brysland is an Assistant Commissioner in TCN responsible for technical GST and related issues. He is a fellow of the Australian Academy of Law and has practised in indirect tax for over 30 years. Gordon is the author of over 100 articles on tax and public law issues (including interpretation method, fiscal neutrality, principles-based drafting, tax administration & remediation, constructional choice, MBI Properties and supply theory, GST and government). He also produces interpretation NOW! as a website resource on statutory interpretation generally. - Current at 24 July 2023
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