shopping_cart

Your shopping cart is empty

Issues associated with GST groups 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 13 Oct 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper covers:

  • the eligibility requirements for trusts and partnerships
  • issues associated with the "90% stake" test
  • the financial acquisitions threshold and GST groups
  • joint and several liability
  • timing of grouping applications and cancellations and anti-avoidance
  • margin scheme changes.

Author profiles

Matthew Cridland CTA
Matthew Cridland, CTA, is a Partner in the Tax Team at K&L Gates and based in Sydney. He focuses on matters relating to GST and all State Taxes. Matthew has been in practice for more than 25 years and he advises clients across a broad range of industry sectors. In addition to assisting clients with deals advice and revenue office reviews, he also has experience advising on litigation matters. Matthew is involved with the indirect tax committees of industry groups including the Property Council of Australia and the Financial Services Council. He is also a Contributor to the Australian Financial Review and The Australian. He is a Charted Tax Adviser. - Current at 24 September 2025
Click here to expand/collapse more articles by Matthew CRIDLAND.
Murray JEWELL
Murray is a Partner with Corrs Chambers Westgarth and has national responsibility for Corrs' Indirect Tax Practice. Murray has over 20 years experience in Australian and New Zealand tax and acts for clients in the banking, property and government sectors. He is a member of the Property Council of Australia.
Current at 19 August 2005
Click here to expand/collapse more articles by Murray JEWELL.

 

This was presented at 2005 National GST Intensive .

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

Individual sessions

Current issues affecting financial supplies

Author(s):  Peter MCMAHON,  Ross STITT

Materials from this session:

Managing tax disputes

Author(s):  David RUSSELL

Materials from this session:

Five years of GST

Author(s):  Richard F EDMONDS

Materials from this session:

Issues associated with GST groups

Author(s):  Matthew CRIDLAND,  Murray JEWELL

Materials from this session:

Managing major transactions in a GST environment

Author(s):  William BROWN

Materials from this session:

GST and property

Author(s):  Michael PATANE

Materials from this session:

Developments in UK and European case law

Author(s):  Roderick CORDARA

Materials from this session:

GST and adjustments

Author(s):  Andrew NUTMAN,  John OESTERHELD

Materials from this session:

Transitional issues

Author(s):  Peter GREEN

Materials from this session:

GST - five years on/five years out

Author(s):  Bruce QUIGLEY,  Michael B EVANS

Materials from this session:

Further details about this event:

 

Copyright Statement