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GST and tripartite arrangements - more than a 3-way dance

Published on 30 May 2007 | Took place at RACV Club, Melbourne , VIC

2006 will be seen to be a watershed year for GST because it will be the first time that the ATO has committed itself to assessing the GST impact of tripartite arrangements. The concept of a "supply" which is central to the way GST operates, was finally dealt with by the Commissioner 6 years after the GST commenced by issuing GSTR 2006/9.

Cases dealing with tripartite arrangements are only now starting to come through the court system and it will be some time before the Commissioner's views become settled law.

Individual sessions

GST and tripartite arrangements - more than a 3-way dance

Author(s):  Rhys PENNING

This paper analyses in detail:

  • the concept of supply in the Australian GST system
  • how the courts and the ATO have interpreted the concept
  • how the Commissioner's views in GSTR 2006/9 can be applied in real life multi-party transactions.
Materials from this session: