Published on 06 Apr 06
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
In many cases the taxpayer has critical problems in succeeding in their dealings with the ATO (or subsequently on appeal) because of aspects concerning the transaction that have been overlooked when implementing the arrangement. This paper covers:
- ensuring that the documentation is correct
- addressing procedural issues (doing things in the wrong order or leaving something critical out)
- getting the parties right
- getting the requirements right.
Tony Slater QC, FTIA, has represented both taxpayers and the Commissioner in GST disputes in appellate courts, from the time the tax was introduced. Many of the cases in which he has appeared have concerned the scope of the “supply” on which GST is levied. He is a longstanding member of the Institute and a frequent speaker at its conferences.
- Current at
21 October 2016