Miscellaneous 2002

Interpretation of the GST legislation

Source: National

Published Date: 17 Oct 2002

 
This powerpoint presentation discusses the interpretation of GST legislation, including the influence of Australian tax cases - in particular income tax cases, the influence of VAT cases, and whether the interpretation should be a literal approach or not.

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Individual Session

Interpretation of the GST legislation

Author(s): Justice D Graham Hill

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