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Grafting the Debt Tree

Published on 01 Apr 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

A discussion of securitisation arrangements under the A New Tax System (Goods and Services Tax) Regulations 1999 with a focus on whether all assignments of income streams under these arrangements be treated as input taxed. By Alissa Jones and Ken Fehily.

Author profiles

Kenneth Fehily CTA
Ken Fehily, CTA, is the Director of Fehily Advisory, with over 25 years’ experience specialising in all and anything to do with GST . That includes property, tax audits and reviews, debts and penalties, binding private rulings, classifications, cross-border transactions and concessions like margin scheme, going concerns, retrospective compliance. After serving on the Treasurer’s GST Technical Advisory Committee that developed and wrote the GST laws, Ken has served on the GST Rulings Panel and the ATO GST Stewardship Group. Ken is a Fellow of CA ANZ and CPA Australia, Registered Tax Agent as well as a Chartered Tax Advisor with the Tax Institute. He regularly sits on or advises boards and committees of industry bodies, private businesses and NFPs. - Current at 03 June 2026
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A JONES
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