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GST and corporate restructures paper

Published on 06 Feb 07 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper is a worked case study of a business undertaking restructuring activities, including the acquisition and sale of another business. It covers the the treatment of certain costs, and critically, the implications these activities can have on a business's entitlement to input tax credits. Topics include:

  • are you making a financial supply?
  • what is the Financial Acquisitions Threshold (FAT)?
  • how do you test it?
  • why is it important?

Author profile:

Kristian THOROUGHGOOD
Kristian is a Manager within the Adelaide KPMG Indirect Tax Team. He specialises in GST and has worked in this field since its introduction in 1999. Kristian has advised a broad range of industry and corporate groups on GST matters. Kristian joined KPMG early in 2005, and previously worked with another big four accounting firm.
Current at 1 December 2006
Click here to expand/collapse more articles by Kristian THOROUGHGOOD.
 

This was presented at GST - 6 Years On.

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