*Please note that the links to the content in this Part will direct you to Westlaw AU. If you are using Checkpoint, the links can be found in the Checkpoint PDF at the bottom of this post.
The latest issue of the Australian GST Journal (Volume 16 Part 1) contains the following material:
- Sooner or later, everything old is new again
Justice Edmonds and interpretation of Australia’s GST legislation – Richard Krever and Jonathan Teoh
Justice Richard Edmonds retired from the Federal Court of Australia in February 2016. This article considers the contribution of Justice Edmonds to the jurisprudence of the goods and services tax (GST), Australia’s version of a value-added tax. The judgments deal with a range of issues including transitional issues, definitional issues, contributions by third parties and cases dealing with supplies that differ in substance from the notion services provided as well as administrative shortcomings in the legislation. As a new tax covering new concepts, the GST was genuinely open to a range of alternative interpretations. The judgments of the Full Federal Court including Edmonds J played a role in the development of GST interpretation principles both directly and indirectly by opening opportunities for statutory amendment and High Court decisions settling contentious issues, particularly in terms of identifying a supply in arm’s length transactions where form may differ from commercial substance.
- The GST treatment of bodies corporate in New Zealand: uncertainty, change and leaky buildings – Zena Razoki