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.
Current at 27 September 2011
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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 Current at 19 November 2004
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