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Optical Superstores - Implications of the decision presentation

Published on 06 Aug 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the contractor provisions
  • the Optical Superstore – the facts
  • the tribunal decision
  • the Supreme Court
  • the Court of Appeal
  • implications of the decision.

Author profile

Christopher Sievers
Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous matters, including the High Court in Reliance Carpet, Qantas and Travelex No.2. - Current at 13 March 2023
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