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Supplies to associates paper


This paper covers:

  • supplies to associates - Division 72 of the GST Act
  • summary of observations
  • background and purpose
  • application of Division 72 in practice
  • securitisation
  • interaction with income tax provisions
  • scope of Division 72 versus the scope of Division 165.

Author profile

Mark Tafft FTI
Mark is a Partner and leader of the Sydney Indirect Tax practice at Ernst & Young, with over 24 years' experience in Indirect Tax consulting. Mark was admitted as a Partner of Ernst & Young in 1995 and served as a Partner with Andersen from 1999, before rejoining Ernst & Young in 2002. Mark has extensive experience in servicing large multinational and domestic clients, property clients, infrastructure projects, financial institutions, government and semi-government authorities and industry associations. - Current at 24 October 2012
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This was presented at 2010 National GST Intensive Conference - The changing environment .

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

Individual sessions

GST - The next decade

Author(s):  Shane REARDON

Materials from this session:

Cases update

Author(s):  Robert OLDING

Materials from this session:

Financial supplies issues for non-financial institutions

Author(s):  Deborah Jenkins,  Alison MARSHALL

Materials from this session:

Legislative changes - How do you implement them?

Author(s):  Frank MCNAMARA

Materials from this session:

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