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Financial Supplies and Acquisitions - Development of Apportionment Principles in Australia presentation


This presentation covers the following topics:
- the legislative framework - what the new law prescribes, and what needs to be developed outside of the legislative framework
- the approach in overseas jurisdictions
- likely development of apportionment concepts in Australia
- areas of complexity and potential conflict.

Author profiles:

Caroline JAMES
Caroline is a Tax Manager at ING Australia where she manages tax issues for ING’s superannuation, pension and life insurance product range. Since migrating to Australia in 1996 Caroline has been involved in various aspects of financial services taxation. During the introduction and early years of GST Caroline played a key role in lobbying on GST matters relevant to the financial services industry. Over the past four years she has focused on superannuation issues and is currently a member of the IFSA working party formed to respond to the superannuation budget changes announced in the May 2006 budget.
Current at 12 December 2006 Current at 12 December 2006 Click here to expand/collapse more articles by Caroline JAMES.
Heydon is a Partner in the Indirect Tax area of Tax Legal Services at PricewaterhouseCoopers. Prior to this, Heydon spent 10 years in the Australian Taxation Office working mainly in an advisory capacity in relation to wholesale sales tax. During that time he also worked on every major tax reform project conducted by the ATO. Heydon's major clients cover a range of industries including financial services, property and construction. He advises the Australian Bankers Association on GST issues and is a member of the Tax Group of the Property Council of Australia.

Current at August 2003 Current at 20 September 2012

Click here to expand/collapse more articles by Heydon MILLER.

Ian is the Group Operating Partner - Indirect Taxation Services at PricewaterhouseCoopers in Melbourne. Previously, Ian worked as a corporate solicitor for a bank before joining the Melbourne Tax practice in 1984. In 1987 he completed a secondment in the Corporate Taxation Division of Coopers & Lybrand, London and was admitted as a tax partner in 1990. Ian has a broad range of experience in advising with respect to financial instruments, cross border transactions, reorganisations and mergers and acquisitions.
Current at 18 March 2004 Current at 11 May 2009 Click here to expand/collapse more articles by Ian JEFFREY.


This was presented at Keeping your Eye on the Ball: 2003 National GST Intensive .

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

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