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An indecent proposition? – GST and multi-party arrangements (GSTR 2006/9)

Published on 01 Feb 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A recent GST ruling issued by the Australian Taxation Office specifies a number of propositions that characterise a supply. However, there are traps for the unwary that may result in the denial of an entitlement to input tax credits arising from certain multiparty arrangements.

Author profiles

Michael Talevich CTA
Michael is a Senior Tax Adviser with KPMG. - Current at 01 February 2007
Ken MANSELL
Ken is a Senior Manager with KPMG.
Current at July 2007
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Langdon Patrick CTA
Langdon is a Tax Manager in KPMG's Canberra tax division. He provides taxation services to SMEs, large companies and to the public sector. As a tax adviser, Langdon has had a strong focus on employment taxes, such as payroll tax, income tax and, in particular, FBT. Langdon has provided FBT compliance and advisory services to a wide range of clients - from small enterprises with an annual turnover of less than $1m, to Australia's largest payer of FBT. - Current at 01 October 2009
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