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An indecent proposition? – GST and multi-party arrangements (GSTR 2006/9)
Published on 01 Feb 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
A recent GST ruling issued by the Australian Taxation Office specifies a number of propositions that characterise a supply. However, there are traps for the unwary that may result in the denial of an entitlement to input tax credits arising from certain multiparty arrangements.
Author profiles
Langdon Patrick CTA
Langdon is a Director in KPMG’s Deals, Tax and Legal division, and leads the Canberra Indirect Tax practice. In this role, he provides taxation services to both the public and private sectors, with a strong focus on employment taxes, such as payroll tax and FBT. Langdon is a member of the Tax Institute’s FBT and Employment Taxes Technical Committee, and has provided employment tax compliance and advisory services to a wide range of clients for over 20 years. In doing so, Langdon has worked closely with various revenue authorities, as well as contributing to the shaping and design of tax policy. - Current at 15 August 2022
Michael Talevich CTA
Michael is a Senior Tax Adviser with KPMG. - Current at 01 February 2007Ken MANSELL
Ken is a Senior Manager with KPMG.Current at July 2007
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