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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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