Contractual and commercial disputes and GST
Published Date: 28 Apr 2025
The GST is a multi-stage transaction tax, with the economic burden intended to fall on the consumer. Between commercial parties, the GST is generally intended to have no financial consequences, with the GST liability imposed on the supplier matched by the purchaser’s entitlement to input tax credits. However, the unfortunate reality is that GST has been the cause of numerous disputes between commercial parties. This is because the treatment of GST is required to be addressed at a contractual level and disputes often arise as to the meaning of those contractual terms. This article continues a theme that the author identified in a paper presented in 2017, discussing a number of disputes between commercial parties over recent years. The cases illustrate the importance of clear contractual drafting with respect to the treatment of GST.
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- Published By: Chris Sievers
- Published On:28 Apr 2025
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