Published on 05 Sep 08
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- GSTR 2006/3 - two years on
- what apportionment methods are acceptable?
- the effect of GSTR 2008/1: Creditable Purpose
- overseas caselaw and practice
- how could the AXA Federal Court case change things?
- the approach of the ATO - a practitioner's viewpoint
- dealing with the ATO - a taxpayer's viewpoint.
Jeff is a Director with PricewaterhouseCoopers,
specialising in GST in the banking and finance industry. His
principal clients are domestic, foreign and investment banks
and managed funds, and he has advised many of these on
apportionment issues and dealing with the Australian Tax Office.
Current at 4 September 2008 Current at 27 April 2009