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  • Financial Supplies and Acquisitions - Development of Apportionment Principles in Australia seminar paper

Financial Supplies and Acquisitions - Development of Apportionment Principles in Australia seminar paper

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Non Member Price: $75.00

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 10 Oct 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper covers the following topics:
- the legislative framework - what the new law prescribes, and what needs to be developed outside of the legislative framework
- the approach in overseas jurisdictions
- likely development of apportionment concepts in Australia
- areas of complexity and potential conflict.

Author profiles

Ian Jeffrey
Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions. - Current at 18 March 2004
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Caroline JAMES
Caroline is a Tax Manager at ING Australia where she manages tax issues for ING’s superannuation, pension and life insurance product range. Since migrating to Australia in 1996 Caroline has been involved in various aspects of financial services taxation. During the introduction and early years of GST Caroline played a key role in lobbying on GST matters relevant to the financial services industry. Over the past four years she has focused on superannuation issues and is currently a member of the IFSA working party formed to respond to the superannuation budget changes announced in the May 2006 budget.
Current at 12 December 2006
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Heydon Miller CTA
Heydon Miller, CTA, of Orange Chambers has worked mainly as a tax consultant or a barrister. Since being called to the bar in 2009 Heydon has acted for the ATO and for taxpayers in the Administrative Appeals Tribunal or the Federal Court. He also presents the GST Law subject at the University of NSW from time to time. His move to Orange presents Heydon with an opportunity to better serve regional areas while maintaining a commitment to traditional city based clients. - Current at 18 June 2018
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This was presented at Keeping your Eye on the Ball: 2003 National GST Intensive .

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

Individual sessions

Why GST is not a Consumption Tax - and why it matters

Author(s):  Graeme S COOPER

Materials from this session:

Financial Supplies and Acquisitions

Author(s):  Ian JEFFREY,  Caroline JAMES,  Heydon MILLER

Materials from this session:

GST and Insolvency: Key Issues and Practical Perspectives

Author(s):  Norman JONES

Materials from this session:

GST and Government - Take Two

Author(s):  Gordon BRYSLAND

Materials from this session:

Partnerships and Trusts - GST Aspects

Author(s):  David W MARKS

Materials from this session:

Cross Border Transactions

Author(s):  Gina LAZANAS,  Pier PARISI

Materials from this session:

Still Real Issues in Real Property

Author(s):  Damian HABER,  Geoff MANN,  Michelle BENNETT

Materials from this session:

GST Compliance Program 03/04

Author(s):  Steve VESPERMAN

Materials from this session:

Further details about this event:

 

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