Published on 25 Oct 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- the enterprise / hobby distinction - boats, car racing, horse racing
- the unsophisticated investor - managed investment scheme products
- speculative investment activities - property, shares
- businesses undertaking activities without expectation of profit or gain - SPV arrangers
- interaction with hypothetical entities - government, non-profits, groups
- interaction with income tax issues.
Deborah is a Partner in KPMG Sydney’s Indirect Tax group and has been with the firm since May 2000. She brings multinational experience to the practice, having previously worked in New Zealand and the UK. Deborah specialises in advising on GST in relation to financial services including: insurance, funds management and banking. Her clients include a broad range of financial institutions including banks, fund managers, insurers, financiers and other companies primarily in service-based industries.
Current at 7 February 2008 Current at 28 August 2008
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Lachlan R WOLFERS
Lachlan is a tax partner at KPMG and a director of KPMG Tax Lawyers Pty Ltd. Lachlan is the leader of KPMG's indirect tax practice in Sydney, and in recent years, has developed an extensive tax litigation practice. Lachlan is a National Councillor of the Taxation Institute, and Chair of its Corporate Subcommittee and former Chair of its GST and Indirect Tax Subcommittee. Lachlan has written for a vast range of publications, including on the topics of CGT, GST and income tax, and is a regular media commentator on tax matters.
Current at January 2009 Current at 25 March 2009
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