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.
Michael Talevich CTA
Michael is a Senior Tax Adviser with KPMG. Current at 01 February 2007
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
Click here to expand/collapse more articles by Langdon PATRICK.
Ken is a Senior Manager with KPMG.
Current at July 2007
Click here to expand/collapse more articles by Ken MANSELL.