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GST and the Ten Commandments presentation

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Published on 05 Sep 13 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation begins with a recent judicial comment that characterisation for GST purposes is not always answered by a “mere contractual analysis”. Given that some analysis of this kind is called for as the starting point on characterisation, however, what are termed the Ten Commandments of contractual interpretation are then discussed. After some of the difficulties of this contentious are pointed out, general comments will be made about the need for GST characterisation in the light of recent decisions.

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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This was presented at 2013 National GST Conference .

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Individual sessions

Keynote address

Author(s):  Robert OLDING

Materials from this session:

GST and the Ten Commandments

Author(s):  Gordon BRYSLAND

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Real property, unreal compliance

Author(s):  Andrew HOWE,  Paul Nguyen

Materials from this session:

GST and insolvency: From the cradle to the grave

Author(s):  Peter KONIDARIS,  Jenny Lin,  Raj Srikhanta

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Financial supplies workshop - Scenarios and suggested answers

Author(s):  Anthony FITZGERALD,  Michelle BENNETT

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Anti-avoidance and promoter penalty regimes

Author(s):  Andrew DE WIJN

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Legislative amendments update

Author(s):  Suzanne KNEEN

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Cases update

Author(s):  Chris SIEVERS

Materials from this session:

GST rulings update

Author(s):  Craig WHATMAN

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GST and buying and selling a business

Author(s):  Bastian Gasser,  Shoba Kanniappan

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Corrections and adjustments under the self-assessment regime

Author(s):  Andrew ORME

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Resolving disputes

Author(s):  Elizabeth GOLI,  Peter Poulos

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