The blurred boundaries of reduced credit acquisition
01 Aug 03 |
AUSTRALIAN GST JOURNAL
Issue: Vol 3, issue 7
Pages: pp. 125-135
The origin of much GST litigation lies at the boundaries of classification. Similar difficulties arise in relation to acquisitions and the question of input tax entitlement. This article uses a specific banking example to examine the borderline issue, with regards to acquisition of information technology processing services.
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Heydon is a Barrister at the New South Wales Bar specialising in GST from Level 22 Chambers at 52 Martin Place, Sydney. He has appeared in the AAT and the Federal Court of Australia in relation to federal direct and indirect taxation matters, mainly for taxpayers. He advises extensively on federal taxes and particularly GST. Heydon regularly speaks on GST. Prior to practising at the Bar, Heydon was an Indirect Taxes Partner at PricewaterhouseCoopers. He joined Coopers & Lybrand, as it then was, from the ATO where he worked at a senior level in a range of audit and technical roles.
- Current at
02 June 2015