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Exiting a consolidated group - Traps for the unwary - What about GST paper?

Published on 18 May 10 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what has GST got to do with it?
  • differences between GST grouping and income tax consolidations
  • traps when exiting a GST group
  • proposed changes to GST grouping.

Author profile

Deborah Jenkins CTA
Deborah is Deputy Commissioner, Small Business at the ATO. Deborah also has responsibility for management of the Goods and Service Tax (GST) product for the ATO. As part of Deborah’s role, she has overall responsibility for the small business experience, as well as engaging with, educating, assisting and guiding taxpayers through contemporary products and tailored services. She and her team work in partnership with tax practitioners, business, industry bodies and other organisations to create an environment that supports small business through reducing complexity and increasing the adoption of digital technology. Deborah has national responsibility on behalf of the Commissioner of Taxation for the ATO’s administration of the GST and the relationship with the States and Territories in accordance with the obligations under the Intergovernmental Agreement between Commonwealth government and the State and Territory governments. Approximately 1400 staff across the ATO deal directly with GST including providing client advice, technical advice and delivering compliance programs across all client segments. Deborah was formerly Assistant Commissioner, Indirect Tax looking after interpretative assistance (rulings, advice and guidance) and GST financial services risk. Prior to joining the ATO, Deborah was a partner at an advisory firm where she advised domestic and international clients across all industries on GST related matters. - Current at 30 September 2019
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This was presented at 3rd Annual Tax Forum .

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