Your shopping cart is empty
What Reliance can we place on “no supply”?
Published on 01 Sep 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Reliance Carpet is one of a number of cases where the Courts have not found a “supply”. The decision has application to more than just “security deposits” and has also shown the limits to the “purposive approach” of interpreting the GST legislation.
Author profiles
Brad Miller
Brad is a Partner in EY’s Financial Services Indirect Tax team advising on a range of indirect taxes including GST. Brad focuses on assisting clients in the financial services sector by providing clear and concise value propositions to clients on very technical aspects of the GST legislation. Brad also assists clients from an indirect tax perspective on due diligence; structuring for acquisitions; divestment, developing and documenting GST apportionment methodologies; and managing ATO justified trusts reviews, as well as audits and disputes. Brad is an active member of a number of indirect tax committees for different industry associations, regularly advocating on behalf of those associations before both the ATO and Treasury. - Current at 18 November 2024
James Choi
James is an Associate Partner with EY’s Tax practice, James has extensive experience advising on all indirect tax matters. He resolves GST issues arising in the Government and private sectors with a particular focus on property transactions,mergers and acquisitions, asset finance, cross border arrangements and general business operations. Specialties: Indirect tax, GST, Government, property, mergers and acquisitions, asset finance, cross border arrangements. - Current at 30 September 2019
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.