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The search for supplies - Reliance Carpet and its impact paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 26 Oct 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • treatment of forfeited deposits
  • GST interpretation issues
  • juristic analysis of supplies.

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
Click here to expand/collapse more articles by Gordon BRYSLAND.

 

This was presented at National GST Intensive: 007 Shaken not stirred .

Get a 20% discount when you buy all the items from this event.

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Penalties in the GST world

Author(s):  Mark L ROBERTSON

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The search for supplies - Reliance Carpet and its impact

Author(s):  Gordon BRYSLAND

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To deem or not to deem

Author(s):  Andrew SOMMER

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Further details about this event:

 

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