Interpreting the GST Law Seminar
The Taxation Law and Policy Research Institute, in conjunction with principal
sponsorship by ATP and
further sponsorship by IFA, Atax
and PriceWaterhouseCoopers
held an international seminar on interpretation of the GST.
Five years into the life of Australia's GST, the first genuine GST assessment
cases are now reaching the courts. Will the GST be interpreted using conventional
income tax doctrines or will the courts reach out to overseas GST and VAT
precedents to discern the intent behind the provisions? These questions were
explored by leading Australian and international experts on GST interpretation
in an interactive seminar.
GST Seminar Program (pdf, 35kb)