This presentation begins with a recent judicial comment that characterisation for GST purposes is not always answered by a “mere contractual analysis”. Given that some analysis of this kind is called for as the starting point on characterisation, however, what are termed the Ten Commandments of contractual interpretation are then discussed. After some of the difficulties of this contentious are pointed out, general comments will be made about the need for GST characterisation in the light of recent decisions.
GST
2013
GST and the Ten Commandments
Source: Victoria
Published Date: 5 Sep 2013
Individual Session
GST and the Ten Commandments
Author(s):
Gordon Brysland
Materials from this
session:
Details
- Published By: Gordon Brysland
- Published On:5 Sep 2013
- Took place at:Langham Hotel, Melbourne
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Tags
GST
2013
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