By Mark Brabazon SC*
This article considers GST classification of barristers’ services when conventionally retained by Australian solicitors to act for a non-resident client that is not “in Australia”. It argues that the barrister’s supply is made and provided to the client rather than the solicitor, whether or not the solicitor is personally liable for counsel’s fees, and can qualify as a GST-free export on the same basis as a supply by a solicitor. This is contrary to Levy v Bergseng (2008) 72 NSWLR 178, but consistent with the approach taken by the Commissioner.
The full article can be accessed here: “Barristers’ work as a GST-free export” (2010) 84 ALJ 433.
*BA, LLM (Qld). Barrister, Sydney.