GST Implications from Assignment of Payment Streams
23 Jul 04 |
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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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
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