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GST update paper

Published on 21 Nov 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

GST applies to most transactions and it is not something that can be ignored. It is necessary for the impact of this indirect tax to be considered for all transactions and arrangements. This paper gives attendees a high level overview of the changes in the GST arena, with a particular focus on the issues of which corporates should be wary. In particular, it focuses upon:

  • the general anti-avoidance provisions under the GST legislation
  • the continuing issue with going concerns
  • recent cases and rulings that are relevant for corporates.

Author profile:

Martin BOOTH

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This was presented at Corporate Tax Masterclass .

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