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Questions & Answers: How the courts have interpreted GST in Australia

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Published on 01 Apr 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

As you are all aware, GST was introduced in Australia on 1 July 2000. Although the GST legislation borrowed heavily from several overseas jurisdictions, it did not conform to the same structures or use the same language as other jurisdictions.

Author profiles

Stephen Jones CTA
Stephen is a Special Counsel in Maddocks' Tax Disputes Team. - Current at 01 February 2008
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Carmen McElwain CTA
Carmen leads MinterEllison’s Tax Controversy team. She has over 25 years’ experience managing large and complex tax controversy matters at the risk review and audit stages and in the conduct of tax litigation. Carmen is responsible for the management and conduct of major tax litigation cases on behalf of the ATO and has been on the ATO’s Tax Technical panel of legal service providers since 2007. She also represents large corporates in their disputes against the ATO and applies her insights into ATO processes and decision making to design strategies for the effective management of clients’ tax dispute issues. - Current at 29 November 2017
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