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GST and RITCs on trustee services paper


This paper analyses the recent amendments to the GST reduced input tax credit (RITC) regulations that now apply to most Australian trusts.

This paper covers:

  • identifying the mischief
  • determining an appropriate benchmark
  • lessons for future reforms.

Author profiles

Amelia O'Rourke
Amelia is a Director in Deloitte’s Indirect Tax practice, with over 16 years’ experience in advising on GST with a specialist focus on financial services. Before her consulting roles, Amelia worked for five years in indirect tax advisory roles at Macquarie Group and Westpac. In the public sector, Amelia worked in the ATO and Treasury for 10 years including as a member of the original team that designed and drafted Australia’s GST law. She performed the role of Assistant Commissioner responsible for liaison between the ATO, Treasury and the Parliament, and has also worked in the Assistant Treasurer’s office and the Indirect Tax policy group in Treasury. - Current at 28 July 2016
Bill Packwood
Bill is Head of GST for the AMP group and has been with the group for the last 13 years. During the last 13 years, AMP has faced significant GST issues including the demerger of its European operations, financial services reforms in 2004, the introduction of Member Advice Fees and more recently, the merger with AXA and the restructure of its funds management business. The current regulatory environment is particularly dynamic with major changes to advice networks and superannuation reform with the added complexity of GST law changes, all of which make for challenging times ahead. - Current at 27 August 2012
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This was presented at 2013 Financial Services Tax Conference .

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

Individual sessions

Topical tax treaty issues for the financial sector

Author(s):  Richard J VANN

Materials from this session:

Emerging regional issues (funds management)

Author(s):  Daryl CHOO,  Brian CHAMBERS

Materials from this session:

Australian Taxation Office audits, risk identification, dispute

Author(s):  Ashley KING,  Andrew MCLOUGHLIN

Materials from this session:

GST and RITCs on trustee services

Author(s):  Amelia O'Rourke,  Bill PACKWOOD

Materials from this session:

New R&D regime in financial services

Author(s):  Jamie MUNDY

Materials from this session:

The promoter penalty regime - How the ATO ia applying it in practice

Author(s):  Bruce COLLINS,  Nathan FIRTH

Materials from this session:

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