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Costs, capacity and characterisation - GST issues in arranging a financial supply

Published on 01 Oct 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Who charges or incurs costs and the capacity in which those costs arise can make a significant difference to the GST expense of financial transactions.

Author profile:

Michelle Bennett CTA
Michelle is a Partner in the Indirect Tax team of KPMG’s Melbourne office, specialising in GST and stamp duty. Prior to joining KPMG in 2006 her experience included nine years in the tax team of a leading national law firm, working in both Sydney and Melbourne. Long-term secondments to the internal tax teams at two major ASX-listed corporations have ensured Michelle has an appreciation of the practical issues of tax compliance in a complex commercial environment. This understanding complements her extensive experience in the application of GST across a broad range of industries. Current at 05 September 2013 Click here to expand/collapse more articles by Michelle BENNETT.
 
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