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Issues associated with GST groups paper

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.

Author profiles

Matthew Cridland CTA
Matthew is Head of GST & Customs (Australia) at DLA Piper. He has specialised in GST for more than 16 years and also advises on customs and other indirect tax matters. He regularly publishes papers and articles on indirect tax developments. Matthew is a member of the GST committee for the Property Council of Australia and the Financial Services Council. - Current at 30 August 2017
Click here to expand/collapse more articles by Matthew CRIDLAND.
Matthew Cridland CTA
Matthew is Head of GST & Customs (Australia) at DLA Piper. He has specialised in GST for more than 16 years and also advises on customs and other indirect tax matters. He regularly publishes papers and articles on indirect tax developments. Matthew is a member of the GST committee for the Property Council of Australia and the Financial Services Council. - Current at 30 August 2017
Click here to expand/collapse more articles by Murray JEWELL.

 

This was presented at 2005 National GST Intensive .

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

Individual sessions


Five years of GST

Author(s):  Richard F EDMONDS

Materials from this session:

Issues associated with GST groups

Author(s):  Matthew CRIDLAND,  Murray JEWELL

Materials from this session:


GST and property

Author(s):  Michael PATANE

Materials from this session:

Developments in UK and European case law

Author(s):  Roderick CORDARA

Materials from this session:

GST and adjustments

Author(s):  Andrew NUTMAN,  John OESTERHELD

Materials from this session:

Transitional issues

Author(s):  Peter GREEN

Materials from this session:

GST - five years on/five years out

Author(s):  Bruce QUIGLEY,  Michael B EVANS

Materials from this session:

Further details about this event:

 

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