Your shopping cart is empty

Emerging themes and observations paper


This paper covers:

  • residential property
  • third party consideration
  • characterisation issues.

Author profile

Denis McCarthy ATI
Photo of author, Denis MCCARTHY Denis was a member of the original team that designed and drafted the Australian GST law and is a Director in the Ernst & Young Sydney Indirect Taxes team. Denis is a leading GST adviser, particularly to clients in the financial services, property, telecommunications and transport sectors. Denis was an expert adviser to the Board of Taxation in relation to their review of the application of GST to cross-border transactions. Denis has considerable experience working with, and advising on, other countries’ GST and VAT regimes. From 1999 to 2005, Denis was a member of the OECD advisory committee of the application of VAT to electronic commerce transactions. In 2007, Denis was a member of a team that drafted an English version of a VAT law for the United Arab Emirates. - Current at 27 August 2012
Click here to expand/collapse more articles by Denis MCCARTHY.


This was presented at 4th Annual Tax Forum .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Superannuation compliance, focusing on SMSFs

Author(s):  George SAMARAS

Materials from this session:

Tax debt - Managing, negotiating, disputing

Author(s):  Paul Kruspe

Materials from this session:

The other Part IVA - Departure prohibition orders

Author(s):  Therese CATANZARITI

Materials from this session:

R&D - Tax offset

Author(s):  Ian Ross-Gowan

Materials from this session:

Emerging themes and observations

Author(s):  Denis MCCARTHY

Materials from this session:

Anti-deferral regime reform

Author(s):  Neil BILLYARD

Materials from this session:

Part IVA - How the ATO see it

Author(s):  Des MALONEY

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse