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GST and tripartite arrangements - more than a 3-way dance paper

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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 30 May 07 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper analyses in detail:

  • the concept of supply in the Australian GST system
  • how the courts and the ATO have interpreted the concept
  • how the Commissioner's views in GSTR 2006/9 can be applied in real life multi-party transactions.

Author profile

Rhys Penning
Rhys Penning is a Partner in EY’s Indirect Tax practice, specialising in GST with a sector focus on infrastructure and real estate projects and transactions. He has extensive experience in financing structures with a view to maximising GST recoveries/minimising GST leakage for transaction parties. Coming from a legal background, Rhys marries deep technical knowledge and experience with a practical approach to identifying and reporting GST obligations and entitlements in a commercial context. - Current at 21 October 2016
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GST and tripartite arrangements - more than a 3-way dance

Author(s):  Rhys PENNING

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