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GST grouping - nine out of 10 ain't bad

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Published on 01 Mar 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Australia's GST allows grouping to ease the accounting burden. But, it only does so for 90% owned groups. Where was this number plucked? Why isn't it 75%, or 50%, or some other number?

Author profile

Paul Stacey
Paul is a Special Counsel at Corrs Chambers Westgarth and is a GST specialist whose practice involves advising major Australian companies on the GST implications of substantial transactions, including those in the property sector. He has worked as a taxation expert for almost 20 years, including nearly a decade in London. Paul is both a lawyer and a chartered accountant. He has also written extensively on GST matters and his views have been published both here in Australia and in Europe - Current at 28 May 2008
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