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Apportionment Principles - Part II

Publication date: 01 Mar 04 | Source: AUSTRALIAN GST JOURNAL

Issue: Vol 4, issue 2

Pages: pp. 35-49

In this part of the article, the authors analyse the Australian input tax credit provisions in detail. They find there to be a notable lack of prescription that allows for a flexible approach in designing apportionment methodologies. The article concludes with a discussion on the practicalities of designing an apportionment methodology.

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Author profiles

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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Heydon Miller CTA
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
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Ian Jeffrey
Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions. - Current at 18 March 2004
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