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Is it still relevant to consider the GST a “practical business tax”? presentation
Published on 14 Sep 17 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- case law - Sterling Guardian Pty Limited v Commissioner of Taxation [2005] FCA 1166
- how has this influenced the decisions on GST following this case?
- is this still a relevant approach today given the cases that have since been decided?
- how does this approach differ from the approach to interpretation of other tax laws, state and federal?
Author profile
The Hon. Justice Jennifer Davies
The Hon Jennifer Davies SC is a retired judge of the Federal Court of Australia and during her time on the bench was the national coordinating judge of the Taxation National Practice Area. Prior to her appointment to the Federal Court she was a judge of the Supreme Court of Victoria, sitting in the Commercial Court division and before then, a member of the Bar from May 1983. She took silk in 2004. She is on the board of the International Association of Tax Judges. She is also an Honorary Principal Fellow at the University of Melbourne lecturing in postgraduate courses and on the Melbourne University Tax Advisory board and a member of the Australian Academy of Law, the International Academy of Estate and Trust Law and the International Fiscal Association, and a Fellow of the Taxation Institute of Australia. She has resumed practice at the Victorian Bar in advice work, early neutral evaluations, arbitrations, and mediations. - Current at 14 May 2025
This was presented at 2017 National GST Intensive .
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