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GST - Give credit where credit is due presentation

Published on 28 Feb 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

What connection is required between an acquisition and a GST registered person's activities for the acquisition to give rise to an input tax credit entitlement? This presentation looks at a number of issues, including:
- Start and finish of an enterprise
- Feasibility studies, R&D and unsuccessful ventures
- Tax related expenditure
- Post cessation expenditure
- Share issues and buybacks

Author profile

Michael Evans CTA
Michael Evans is in his 47th year of working in the Australian taxation system. His current roles include: • a Senior Fellow of University of Melbourne where he conducts a GST principles subject in the University’s Masters level tax courses; and • a member of the design and examinations panel of the Taxation Institute’s CTA3 panel; • The General Editor of the Australian GST journal. Over recent years, has provided advice and assistance on the design and legislation of indirect taxation systems, for: • The Australian and State Treasuries; • The International Taxation and Investment Centre’s missions in Myanmar; and • The Canadian Ministry of Finance - Current at 22 May 2017
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This was presented at Beyond Tax Reform - Financial Services Taxation Conference .

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GST - Give credit where credit is due

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