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Issues associated with GST groups paper


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 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
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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
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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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