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Time periods and their importance in respect of GST presentation

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Non Member Price: $15.00

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Published on 04 Sep 09 by NATIONAL DIVISION, THE TAX INSTITUTE

The downturn in the economic climate has highlighted some of the issues and opportunities ssociated with time periods, and their importance more broadly. This presentation revisits this key aspect of the GST legislation, as well as the potential impact from changes proposed by Treasury including:

  • tax periods and attribution
  • managing cash and attribution
  • GST groups / joint ventures
  • other special rules (div 129, 135, etc)
  • the impact of proposed amendments.

Author profile

Brad MILLER
Brad is an Executive Director in the Indirect Taxes & Incentives practice in Melbourne, providing advice on indirect taxes including Goods and Services Tax (GST). In terms of GST, Brad predominantly practices in the area of Financial Services and Property, providing clear and concise value propositions to clients with regard to very technical aspects of the legislation.
Current at 25 September 2007
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This was presented at 2009 National GST Intensive Conference .

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Time periods and their importance in respect of GST

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