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Securitisations, income tax and GST


There are currently numerous 'live' issues associated with securitisations in the areas of income tax and goods and services tax. This paper looks at these issues in the context of a trust being used as the issuing vehicle in a securitisation.

Author profiles

Benita Howell
Benita is Corporate Tax Counsel with Allco Finance Group. - Current at 13 October 2006
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Matthew Cridland CTA
Matthew is Head of GST & Customs (Australia) at DLA Piper. He has specialised in GST for more than 16 years and also advises on customs and other indirect tax matters. He regularly publishes papers and articles on indirect tax developments. Matthew is a member of the GST committee for the Property Council of Australia and the Financial Services Council. - Current at 29 July 2016
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Betsy-Ann Howe CTA
Betsy is a Taxation Partner in the Sydney office of Mallesons Stephen Jaques working primarily in corporate and international tax with a focus on structured finance transactions, mergers and acquisitions and tax litigation. Betsy has over 20 years of experience in the taxation area, both in Australia and in New Zealand. In this role, Betsy provided tax advice across a wide range of transactions, particularly in the cross border acquisition and funds management areas. - Current at 26 September 2007
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Murray is a Partner with Corrs Chambers Westgarth and has national responsibility for Corrs' Indirect Tax Practice. Murray has over 20 years experience in Australian and New Zealand tax and acts for clients in the banking, property and government sectors. He is a member of the Property Council of Australia.
Current at 19 August 2005
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