2 thoughts on “Annotated Legislation

  1. “BUSINESS IMPACT ON SINGAPORE’S GST PRACTICE : Full Federal Court decision in ATS Pacific appeal March 28, 2014”

    A comparative article on Australia and Singapore businesses is fully encouraged to evaluate business impact of the full Federal Court decision in the landmark case involving ATS Pacific appeal of March 28, 2014.

    ………………………………
    JEONG CHUN PHUOC
    CONS EXT LAW, SNR LEC , ADV GEN CLI
    Jeongchunphuoc@gmail.com

    • I agree. There appears to be a disconnect between the way the UK Supreme Court and the Australian Full Federal Court approach the characterisation of transactions. In my experience countries with VAT (like Singapore, New Zealand and Canada) tend to follow the UK approach.

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