Published on 06 Feb 07
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper consists of a series of worked case studies walking through some of the the complexities and traps encountered when dealing with offshore entities. The case studies cover a number of scenarios, including the GST treatment of tax advice provided to a non-resident (individual and company), as well as an example of a non-resident being required to register. Topics include:
- imports - who is importing?
- exports - when are they GST free and when will the ATO extend the 60 day rule?
- the provision of services to a non-resident, and the acquisition of intangibles from offshore.
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