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GST for SMEs paper

Published on 05 Nov 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • revisiting the fundamentals
  • some specific areas of contention and complexity in the GST legislation
  • contractual arrangements regarding the GST
  • common BAS errors, potential consequences and correction procedures.

Author profile

Timothy Martino CTA
Tim is a Senior Manager at Pitcher Partners Perth. He leads Pitcher Partners' GST and indirect tax offering in WA. Tim has managed specialist GST teams within the Big 4 in dealing with complex, high value transactions for Australian and multinational clients. In addition to his work with clients across a range of industries in WA, Tim is currently also providing specialist advice to Pitcher Partners' Malaysian member firm on GST implementation for some of that country's best known brands. - Current at 30 August 2017
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