•  
  •  
 

Abstract

There is confusion and concern over the Goods and Services Tax (GST) rulings system. This article first identifies the criteria that should be used to evaluate a GST rulings system. It uses those criteria to evaluate the protection afforded by GST rulings and analyses some of the major issues arising in relation to GST private and public rulings. Of particular concern is the right to challenge GST rulings. The article concludes with useful recommendations. ‘Beyond the everyday world, both counsel have explained to us, lies the world of value added tax (VAT), a kind of fiscal theme park in which factual and legal realities are suspended or inverted.’ Royal & Sun Alliance Insurance Group plc v Customs and Excise Commissioners [2001] STC 1476 (CA) at [54] per Sedley LJ.

Share

COinS