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What is the nature of a supply? paper

Published on 03 Nov 06 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • form or substance?
  • tripartite arrangements
  • deemed supplies
  • the right to receive.

Author profile

Roderick Cordara
Roderick Cordara KC, SC is an international grandmaster of indirect tax, with an extremely busy tax commercial practice pursued in the UK, across Europe and also in Australia. He is an accomplished and elegant public speaker with the ability to disarm almost any resistance with his simple and clear propositions. In Europe, he appears on VAT and related matters in all courts, including the Supreme Court (previously the House of Lords) and before the European Court of Justice. Roderick has been involved in countless important appeals and has had considerable influence in development of the law. One notable success before the House of Lords in 2001 was Card Protection Plan. In Australia, Roderick has practiced in the middle of GST right from the very beginning. He appeared for the Commissioner in the seminal HP Mercantile litigation in 2005 (which he won). Roderick has also been involved in a range of other important GST cases, including Luxottica, Travelex, Qantas and AP Group. He is co-author (with Pier Parisi) of the textbook Australian GST Cases- Decisions and Commentary (2012). There is hardly any zone of the GST law that he has not advised extensively on. - Current at 18 July 2024
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This was presented at 2006 National GST Intensive: Taking the reins on GST .

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What is the nature of a supply?

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Cross-border services: Everyday issues?

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