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Current GST issues in financial supplies paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 03 Sep 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the treasury review
  • the definition of a financial supply
  • input tax credits and apportionment
  • securitisation
  • bad debts and cancelled debts
  • novation
  • guarantees and indemnities
  • terminating and cancelling contracts.

Author profiles

Ross Stitt
Ross is a Lawyer and Accountant with over 10 years' GST experience in Australia and New Zealand. He joined Allens Arthur Robinson's tax practice in early 2000 and has advised clients on a wide range of GST issues. He is currently a Partner and specialises in the most complex aspects of the GST regime including the implications of cross-border transactions and issues in the financial services sector. Prior to joining Allens, Ross was the head of tax in the Auckland office of leading New Zealand law firm Chapman Tripp. Before that he was a tax partner with Arthur Andersen. - Current at 01 August 2009
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Andrew Barrah
Andrew is a Specialist Tax Partner. Andrew provides advice to public and private entities on complex financing and transaction structures involving inbound and outbound indirect tax. Andrew is also responsible for Grant Thornton's Indirect Tax & Financial Services practice focusing on considering opportunities for cost improvement across the supply chain of mutual banks, credit unions and funds management clients. He is experienced in GST diagnostic reviews and advise on strategies to highlight risks and opportunities during ATO audits and reviews. - Current at 13 October 2020
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This was presented at 2009 National GST Intensive Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST cases update

Author(s):  Robert OLDING

Materials from this session:

Enterprise cases and the light they shed on a GST building block

Author(s):  Jennifer BATROUNEY

Materials from this session:

GST and insolvency: A difficult area

Author(s):  Ben KELLY

Materials from this session:

GST and Insolvency - A difficult area

Author(s):  Philip LOONEY

Materials from this session:

In the action of GST

Author(s):  Lachlan R WOLFERS

Materials from this session:

GST - Challenging the Commissioner in the AAT and the Courts

Author(s):  Chris SIEVERS

Materials from this session:

Time periods and their importance in respect of GST

Author(s):  Brad MILLER

Materials from this session:

Experience in other jurisdictions

Author(s):  Marie PALLOT

Materials from this session:

10 years of GST - The Trials and Tribulations: Challenges after 10 years - where are we heading?

Author(s):  Michael B EVANS

Materials from this session:

10 years of GST - The trials and tribulations: What has changed?

Author(s):  Deborah Jenkins

Materials from this session:

Current GST issues in financial supplies

Author(s):  Ross STITT,  Andrew BARRAH

Materials from this session:

GST implications of business promotions, loyalty schemes and vouchers

Author(s):  Andrew ORME

Materials from this session:

Further details about this event:

 

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