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Time periods and their importance in respect of GST presentation


The downturn in the economic climate has highlighted some of the issues and opportunities ssociated with time periods, and their importance more broadly. This presentation 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 CTA
Brad is a Partner in EY’S Indirect Tax team in Melbourne, advising on a range of indirect taxes including GST. While Brad assists clients in different industries, he focuses on clients in the financial services sector (including superannuation) by providing clear and concise value propositions to clients on very technical aspects of the GST legislation. Brad also assists clients from an indirect tax perspective on due diligence; structuring for acquisitions; divestment, developing and documenting GST apportionment methodologies; and managing ATO audits and disputes. Brad is an active member of a number of indirect tax committees for different industry associations, regularly advocating on behalf of those associations before both the ATO and Treasury. Current at 30 September 2015 Click here to expand/collapse more articles by Brad MILLER.

This was presented at 2009 National GST Intensive Conference.

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