Published on 13 Oct 05
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper covers:
- the eligibility requirements for trusts and partnerships
- issues associated with the "90% stake" test
- the financial acquisitions threshold and GST groups
- joint and several liability
- timing of grouping applications and cancellations and anti-avoidance
- margin scheme changes.
Matthew is a Partner in the Tax Team at K&L Gates and based in Sydney. Matthew focuses on indirect taxes and advises on matters relating to GST and all State Taxes. Matthew has been in practice for more than 20 years and he advises clients across a broad range of industry sectors on a national basis. In addition to assisting clients with deals advice and revenue office reviews, he also has experience advising on litigation matters. Matthew is involved with the indirect tax committees of industry groups including the Property Council of Australia and the Financial Services Council. He is a Charted Tax Adviser.
- Current at
11 August 2020
Murray is a Partner with Corrs Chambers Westgarth and has national responsibility for Corrs' Indirect Tax Practice. Murray has over 20 years experience in Australian and New Zealand tax and acts for clients in the banking, property and government sectors. He is a member of the Property Council of Australia.
Current at 19 August 2005