shopping_cart

Your shopping cart is empty

Sticking to the facts creditable purpose after Rio Tinto 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 17 Sep 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the Rio Tinto case
  • judicial interpretation of the creditable purpose test in Australia
  • application of the creditable purpose principles post Rio Tinto.

Author profile

Matthew Strauch CTA
Matthew Strauch, CTA, is a Tax Partner at PwC and leads its National Indirect Taxes practice, with over 20 years’ experience in advising on indirect taxes in both Australia and the UK. Matt advises in all areas of Australian GST with a specific focus on the financial services and advising on M&A and transactions. He also regularly advises clients on GST governance, technology and operations and has significant experience in assisting clients in relation to ATO reviews and audits and in controversy matters. - Current at 27 July 2023
Click here to expand/collapse more articles by Matt Strauch.

 

This was presented at 2015 National GST Intensive .

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

Individual sessions

The truth about supply - Lessons from Reliance, Qantas and MBI

Author(s):  James HMELNITSKY

Materials from this session:

Speed update

Author(s):  Steven Koufomanolis,  Michael Barnett

Materials from this session:

Cross-border intangibles: Learnings from offshore

Author(s):  Josephine Drum

Materials from this session:

Cross-border intangibles: Learnings from offshore

Author(s):  Peter KONIDARIS

Materials from this session:

Resolving disagreements before they become disputes

Author(s):  Brad MILLER,  Andrew ORME

Materials from this session:

Sticking to the facts creditable purpose after Rio Tinto

Author(s):  Matt Strauch

Materials from this session:

Consideration after MBI properties

Author(s):  Chris SIEVERS

Materials from this session:

GST & the sharing economy

Author(s):  Matthew CRIDLAND,  Alex Affleck

Materials from this session:

You can't stop the music (or the general law) supply post–MBI properties

Author(s):  Geoff MANN

Materials from this session:

Further details about this event:

 

Copyright Statement