Article by Nayiri Apkarian cover story in Taxation in Australia

The article has been selected as the cover story in the August 2017 issue of Taxation in Australia, and explores the approach taken by Australian courts in identifying and characterising the relevant 'supply' for GST purposes. It also considers how superior courts are likely to approach the question of apportionment in circumstances where a single supply has both a taxable and a non-taxable part.

GST and apportionment in complex transactions