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GST Implications from Assignment of Payment Streams

Publication date: 23 Jul 04 | Source: WEEKLY TAX BULLETIN

Issue: No 31 2004

Pages: pp. 1179 - 1180

The issuing of GSTR 2004/4 deals with the GST implications arising from the assignment of payment streams. Unfortunately it has left many areas unexplored. The main issues are noted in this article.

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Author profiles

Kristina Kipper
Kristina Kipper is a partner in KPMG’s R&D Incentives group and the National Sector Leader for Technology, Media and Telecommunications. She has 20 years’ experience in assisting companies with R&D Tax Incentive claims and obtaining funding through government grants. Her clients range from large corporates to start-up companies. Kristina has also successfully assisted clients with AusIndustry reviews and ATO audits. - Current at 22 November 2017
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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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