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Notes Online Home 2017 Tax Hot Spots Essential GST developments
Recent Court decisions highlight perils with contracts that are not clear on GST
In this section of the seminar notes we look at the recent court decisions that highlight perils with contracts that are not clear on GST:
- Who ‘wears’ the GST when the wording in a contract is not clear?
- Vendor unsuccessful in proving that GST clause did not reflect the ‘common intention’
- Checklist of considerations for ‘GST recovery clauses’