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Time periods and their importance in respect of GST paper

Published on 04 Sep 09 by NATIONAL DIVISION, THE TAX INSTITUTE

The downturn in the economic climate has highlighted some of the issues and opportunities
associated with time periods, and their importance more broadly. This paper revisits this key aspect of the GST legislation, as well as the potential impact from changes proposed by Treasury including:

  • tax periods and attribution
  • managing cash and attribution
  • GST groups / joint ventures
  • other special rules (div 129, 135, etc)
  • the impact of proposed amendments

Author profile:

Brad MILLER
Brad is an Executive Director in the Indirect Taxes & Incentives practice in Melbourne, providing advice on indirect taxes including Goods and Services Tax (GST). In terms of GST, Brad predominantly practices in the area of Financial Services and Property, providing clear and concise value propositions to clients with regard to very technical aspects of the legislation.
Current at 25 September 2007 Current at 25 September 2007 Click here to expand/collapse more articles by Brad MILLER.
 

This was presented at 2009 National GST Intensive Conference .

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

Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

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GST and insolvency: A difficult area

Author(s):  Ben KELLY

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In the action of GST

Author(s):  Lachlan R WOLFERS

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Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

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GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

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