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The GST treatment of rights - an Australian perspective

Publication date: 01 May 03 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 3, issue 4

Pages: pp. 72-79

Abstract:
The GST treatment of rights is an area of GST law that is complex and subject to ongoing confusion. This article examines some of the issues that surround the GST treatment of rights, in particular the issues surrounding the process of analysing transactions for GST, the application of item 4 of s 38-190(1) and the interaction of rights in tripartite agreements.

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Author profile

Jeremy Geale CTA
Jeremy is the Deputy Commissioner for Review and Dispute Resolution, an independent area within the ATO responsible for the ATO’s approach to dispute resolution for all taxpayers. This includes responsibility for Independent Review of large corporate and small business audits, all objections and litigation, the ATO in-house facilitation service, other ADR approaches, the Independent Assurance of Settlements service, the Test Case Litigation Panel and Dispute Assist. Jeremy joined the ATO in January 2016, as the Deputy Chief Tax Counsel. - Current at 04 September 2019
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