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GST and corporate restructures paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 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
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This was presented at GST - 6 Years On .

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

Individual sessions

GST: minor mistakes/major problems

Author(s):  Grantley STEVENS

Materials from this session:

GST and offshore supplies

Author(s):  Kristian THOROUGHGOOD

Materials from this session:

GST and corporate restructures

Author(s):  Kristian THOROUGHGOOD

Materials from this session:

GST and property

Author(s):  Michael BUTLER

Materials from this session:

Further details about this event:

 

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