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“… mere contractual analysis”: GST and the Ten Commandments

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Published on 01 Oct 13 by "THE TAX SPECIALIST" JOURNAL ARTICLE

It is uncontroversial that characterisation of supplies for GST purposes “is not always answered by mere contractual analysis and must be addressed having regard to the substance, purpose and commercial reality of the transactions”. Contractual analysis, however, is undeniably the first step in that process. The core principles in this challenging area, collected as “Ten Commandments”, are discussed by reference to leading cases, views of commentators and contemporary illustrations. Application of these principles in GST supply litigation situations, including Qantas and AP Group, is then discussed, with particular attention being paid to supplies under special rules within the GST law and tripartite arrangements.

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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