shopping_cart

Your shopping cart is empty

Changes to the margin scheme.

Publication date: 10 Aug 09 | Source: INSIDE TAX

Issue: Issue 19 2009

Pages: pp. 8-12

Abstract:
Discusses amendments to the GST Act which have further restricted assets to the margin scheme, with implications for taxpayers. The widening of the role of the general anti-avoidance provisions is also discussed.

This item is not available for download from this website. Please contact the Tax Institute library for assistance. Charges will apply.

Author profile

Andrew Sommer CTA
Andrew Sommer, CTA, is the national practice group leader for tax at Clayton Utz and has been working in tax for over 20 years. Andrew specialises in GST, providing advice across all industry sectors and levels of government as well advising on other tax issues, including land tax, payroll tax, FBT and state-based royalty regimes. Andrew has also acted for clients in relation to various litigious tax matters at all levels of review including the High Court. Andrew lectures in GST for the University of Sydney as part of the Master of Laws program and has previously taught GST subjects for the University of New South Wales. Andrew serves on the Indirect Tax Public Rulings Panel and The Tax Institute’s Education Quality Assurance Board, is a member of the editorial board of the Australian Tax Law Bulletin, the indirect tax editor of the Australian Journal of Banking and Finance Law and Practice and is a co-author of the book, Tax and Insolvency. - Current at 06 March 2017
Click here to expand/collapse more articles by Andrew SOMMER.