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Margin scheme and anti-avoidance case.

Publication date: 22 Sep 10 | Source: CCH TAX WEEK

Issue: Issue 36 September 2010

Pages: pp. 1-5

Abstract:
A recent decision in the AAT, Case 3/2010 2010 ATC 1-022, considers the application of the margin scheme and GST anti-avoidance provisions to a scheme that involved the utilisation of the margin scheme to the sale of a property originally acquired from a related company as a GST-free going concern.

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Author profile

Jeremy Geale CTA
Jeremy is the ATO’s Deputy Chief Tax Counsel. Jeremy, together with the Chief Tax Counsel and other deputies, leads the ATO Tax Counsel Network, which provides technical and strategic tax advice to other areas of the ATO and the community. Jeremy joined the ATO in January 2016. He was previously a partner with a large legal and accounting firm. Jeremy also worked for a number of years as a Barrister specialising in all areas of tax. He has a unique blend of experience having worked in a variety of roles across the private sector, professional services and public sector. - Current at 04 January 2018
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