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GST and tripartite arrangements - more than a 3-way dance presentation

Published on 30 May 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation analyses in detail:

  • the concept of supply in the Australian GST system
  • how the courts and the ATO have interpreted the concept
  • how the Commissioner's views in GSTR 2006/9 can be applied in real life multi-party transactions.

Author profile:

Rhys Penning CTA
Rhys Penning is a Partner in EY’s Indirect Tax practice, specialising in GST with a sector focus on infrastructure and real estate projects and transactions. He has extensive experience in financing structures with a view to maximising GST recoveries/minimising GST leakage for transaction parties. Coming from a legal background, Rhys marries deep technical knowledge and experience with a practical approach to identifying and reporting GST obligations and entitlements in a commercial context. Current at 21 October 2016 Click here to expand/collapse more articles by Rhys PENNING.
 
Individual sessions

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