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.
Current at 25 June 2009
Ken is a Senior Manager with KPMG.
Current at July 2007 Current at 29 June 2007
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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 February 2007 Current at 09 March 2009
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