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.
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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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 29 July 2016
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