{"id":454,"date":"2010-09-28T03:53:24","date_gmt":"2010-09-28T03:53:24","guid":{"rendered":"http:\/\/wp3.thomsonreuters.net.au\/journals\/?p=454"},"modified":"2010-09-28T03:53:24","modified_gmt":"2010-09-28T03:53:24","slug":"barristers-work-as-a-gst-free-export","status":"publish","type":"post","link":"https:\/\/sites.thomsonreuters.com.au\/journals\/2010\/09\/28\/barristers-work-as-a-gst-free-export\/","title":{"rendered":"Barristers&#8217; work as a GST-free export"},"content":{"rendered":"<p><strong><em>By Mark Brabazon SC*<\/em><\/strong><\/p>\n<p>This article considers GST classification of barristers\u00e2\u20ac\u2122 services when conventionally retained by Australian solicitors to act for a non-resident client that is not &#8220;in Australia&#8221;. It argues that the barrister\u00e2\u20ac\u2122s supply is made and provided to the client rather than the solicitor, whether or not the solicitor is personally liable for counsel\u00e2\u20ac\u2122s fees, and can qualify as a GST-free export on the same basis as a supply by a solicitor. This is contrary to <em>Levy v Bergseng<\/em> (2008) 72 NSWLR 178, but consistent with the approach taken by the Commissioner.<\/p>\n<p>The full article can be accessed here: &#8220;Barristers\u00e2\u20ac\u2122 work as a GST-free export&#8221; <a href=\"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-content\/uploads\/sites\/3\/2010\/09\/ALJ_84-07_Article-Brabazon.pdf\">(2010) 84 ALJ 433.<\/a><\/p>\n<p>*BA, LLM (Qld). Barrister, Sydney.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>By Mark Brabazon SC. This article considers GST classification of barristers&#8217; services when conventionally retained by Australian solicitors to act for a non-resident client that is not &#8220;in Australia&#8221;. It argues that the barrister\u00e2\u20ac\u2122s supply is made and provided to the client rather than the solicitor, whether or not the solicitor is personally liable for counsel\u00e2\u20ac\u2122s fees, and can qualify as a GST-free export on the same basis as a supply by a solicitor.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[179],"tags":[178,184,185,186],"class_list":["post-454","post","type-post","status-publish","format-standard","hentry","category-the-australian-law-journal","tag-alj","tag-counsel","tag-gst","tag-non-resident"],"_links":{"self":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/comments?post=454"}],"version-history":[{"count":0,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/posts\/454\/revisions"}],"wp:attachment":[{"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/media?parent=454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/categories?post=454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sites.thomsonreuters.com.au\/journals\/wp-json\/wp\/v2\/tags?post=454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}