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.
Martin Booth CTA
Martin is a Partner within the Business Services (Tax
Advisory) division. With over 14 years of professionally accredited
employment, he is a highly experienced taxation and business
advisor with strong technical and business qualifications and
has consistently demonstrated the ability to provide tax effective
solutions to clients, in a variety of competitive industries. He focuses
predominantly on providing tax advisory services to clients in the
small and medium-sized enterprise (SME) market. He has extensive
experience in advising clients in the property and construction and
financial services industries. Martin regularly assists in negotiations
with the ATO in resolving technical taxation disputes. He has over
14 years experience advising clients in dispute resolution and has
been instrumental in achieving appropriate outcomes for uncertain
matters. Current at 16 October 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.