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Taking the purpose out of creditable purpose paper

Published on 08 Sep 16 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • legislation
  • the Rio Tinto decisions
  • purpose & motive
  • creditable purpose - a ‘two step’ approach
  • the asymmetry issue.

Author profile

Kevin O'Rourke
Kevin O’Rourke is a tax partner at Deloitte based in Sydney. He has over 30 years of taxation experience, advises major corporate clients on all aspects of GST, and has been frequently named as a leading indirect tax adviser by the International Tax Review. Kevin is a solicitor of the Supreme Court of New South Wales and of the High Court of Australia, and has been involved in numerous litigation matters. He is Co-Chair of the ATO’s GST Advisory Group, Chair of the Indirect Tax Committee for Chartered Accountants Australia and New Zealand, and is a member of the Taxation Committee of the Law Council of Australia. Kevin holds Master of Laws and Bachelor of Arts degrees from the University of Queensland. - Current at 21 October 2016
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This was presented at 2016 National GST Intensive .

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Individual sessions

International developments

Author(s):  Josephine Drum,  Suzanne KNEEN

Materials from this session:

Disruptive technologies and the GST law: Old problems in a new form

Author(s):  Jeremy GEALE,  David Esposito

Materials from this session:

Old and new developments in tax administration

Author(s):  Gina LAZANAS,  Robyn THOMAS

Materials from this session:


Speed update - Cases

Author(s):  Chris SIEVERS

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Issues in financial services

Author(s):  Alex Affleck,  Craig KLAPDOR,  George SPATHIS

Materials from this session:



Identifying the supply for GST purposes

Author(s):  AH (Tony) SLATER

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