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.