‘PLUS’ GST CASE – COURT OF APPEAL MUDDIES THE WATERS

By Andrew Henshaw, Director, Velocity Legal

The Victorian Court of Appeal has reversed a Supreme Court decision on whether the purchase price in a sale of land contract was GST-inclusive or GST-exclusive. The Court of Appeal held that the word ‘GST’ should be read as ‘plus GST’. The decision has significant ramifications for sale of land contracts where parties have written something in the ‘GST box’ other than the words ‘plus GST’.

Insight Authors…

ANDREW HENSHAW

Director

Andrew specialises in difficult tax disputes and complex tax advice. He is passionate about getting wins for his clients, solving difficult legal issues and giving clear practical advice.

Andrew acts for a diverse range of private businesses, high net-wealth individuals and family groups. Andrew has been a Director of Velocity Legal since the firm was founded in 2016, and established Velocity Legal’s Sydney practice in 2019.

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Level 49, 360 Elizabeth Street,
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Level 10, 580 George Street,
Sydney NSW 2000

Level 49, 360 Elizabeth Street,
Melbourne VIC 3000

Level 10, 580 George Street,
Sydney NSW 2000

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