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GST and financial services

Publication date: 01 Oct 02 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 2, issue 9

Pages: pp. 161-170

The purpose of this article is to step back from the minute detail of the complexities of apportionment methodologies and the like, and consider on a more conceptual level the model that Australia has adopted with regard to taxation of financial services. The Australian model is then compared to other international models.

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Author profile

Caroline JAMES
Caroline is a Tax Manager at ING Australia where she manages tax issues for ING’s superannuation, pension and life insurance product range. Since migrating to Australia in 1996 Caroline has been involved in various aspects of financial services taxation. During the introduction and early years of GST Caroline played a key role in lobbying on GST matters relevant to the financial services industry. Over the past four years she has focused on superannuation issues and is currently a member of the IFSA working party formed to respond to the superannuation budget changes announced in the May 2006 budget.
Current at 12 December 2006
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