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6 J. Austl. Tax'n 1 (2003)

handle is hein.journals/jouaustx6 and id is 1 raw text is: SOME THOUGHTSONTHE PRINCIPLES APPLICABLE TO THE INTERPRETATION OF THE GST By the Honourable Justice Graham Hill* TheST legislation remut becontrued in accordlan wliamnth the rles alicable to thinterpretation of tllC m e axationsatutes. will e tgiven a pse conucion ahiuh there is some dba9te wh)ther a big.ity roulsd e rmeslved in fou of the tapaer or th Cowevsoer, there ae of her jurisdicton mifai tval the gischie which Parliama inltende to overcome or, evn be a guide to inlltprtationl unlless the legis Ilive contextv is dliffervnt. Generally GST shoul be given'l a/ common)0/ sense4 construction andge nith the eeialtion or the tral. Ts aticlo und bon a paper ioseh d be asubct t 1a A ly tchnal analny cta HoWee r, it is helby thaT t European view that the ValueAdde Tax i20 a3 consu tion tax and thus shouldi )( be 1A/ (C1 costue as1-J olyaxing' casesA where, there is colnmptionl will be ad(opted, inl Atralia. /t is too son to conclude whether othecrwlise thec Autrlian// leislation will be conIstruedc' having regard t genlerllyM ccepted' prinlciles, of value ade axalton Thc article considOers somel examples1c, whe1re these prinlciles, m1ight1 or m1ight1 n1otly 1. INTRODUCTION The series of Acts which make up the Goods and Services Tax (GST) legislation are but Acts of the Australian Parliament and the general rules, perhaps guides is a better word, applicable to the interpretation of all Commonwealth statutes will apply to them, subject to the particular statutory rules in Ch 6 of the A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the GST Act). On this basis this article need do no more than set out the general rules and make mention of the matters in Ch 6. However, there are, perhaps some modification to these guides which may apply to .Judge of the Federal Court of Australia. This article is based on a paper presented at the 15th Annual GSI & Indirect Tax Weekend Workshop held by ATAX at Noosa, April 2003. (2003) 6(1) 1

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