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GST Treatment of Debt & Equity Income Streams - an Australian View

Publication date: 01 Jul 03 | Source: VAT MONITOR

Issue: Vol 14, no 4

Pages: pp.295-311

Abstract:
The first part of the article was published in the May/June 2003 issue of the International VAT Monitor. It examined the rational underlying investment in equity and debt instruments, and the application of the composite supply doctrine. In the second part, the authors examine how dividends and interest reeipts are treated for VAT or GST purposes in the Unite Kingdom and the European Union, Canada and New Zealand. Thereafter, they analyse how application of a composite supply doctrine might apply to determine the GST treatment of dividends and interest receipts in Australia.

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Author profiles

Paul Stacey
Paul is a Special Counsel at Corrs Chambers Westgarth and is a GST specialist whose practice involves advising major Australian companies on the GST implications of substantial transactions, including those in the property sector. He has worked as a taxation expert for almost 20 years, including nearly a decade in London. Paul is both a lawyer and a chartered accountant. He has also written extensively on GST matters and his views have been published both here in Australia and in Europe - Current at 28 May 2008
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William Brown CTA
William is currently the Head of Tax in Westpac’s Enterprise Project Office and has broad experience in corporate income tax and GST matters. His experience includes tax advice focusing on financial services on capital management, treasury, securitisation, retail and business banking, employee matters and encompassing a number of tax areas including FBT, franking, thin capitalisation, transfer pricing, withholding taxes and GST. William is currently both a legal practitioner and Chartered Accountant with over 16 years tax experience. - Current at 15 October 2014
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