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Financial transactions: Current issues arising from recent cases and interpretations presentation
Published on 14 Sep 17 by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers:
- is ‘purpose’ still relevant
- consider if ss11-15(2)(a) and s70-5(1A) are apportionment or gateway provisions
- consider different wording used in both ss11-30(3) and s70-20(2)
- examples
- case study look at ‘2016 changes’ – specifically ss38-190(3) and Div 84 changes
- impact on phases of M&A activities?
- impact on FAT?
Author profiles
Patrick Lavery CTA
Patrick Lavery is a Partner in the Tax practice of Ernst & Young in Brisbane. He has worked in a number of Australian locations as well as in Kuala Lumpur, Malaysia. Patrick has over 20 years’ experience in the provision of indirect tax advice and assistance to private and public sector clients. This has included involvement on either the buy or sell side of many major acquisitions and divestments undertaken in Queensland as well as a number of the major infrastructure projects undertaken including mining, port, and oil and gas joint venture projects. Patrick’s experience includes dealing with complex transactions and associated contractual arrangements, as well as system and process issues. - Current at 16 June 2017Michael Patane CTA
Michael Patane, CTA is an Executive Director with Bourke Legal. He practices in tax, corporate law, commercial law and trusts law with an emphasis on commercial transactions, technical interpretation, tax administration and controversy. Michael has a unique blend of experience in both national legal and accounting firms and at the ATO. While with the ATO Michael held a number of senior positions in tax interpretation, compliance and litigation including Indirect Taxes, Project Wickenby and Private Groups and High Wealth Individuals. These roles included Deputy Chief Tax Counsel (Indirect Taxes), Senior Tax Counsel Strategic Litigation and Leader for the establishment and operation of the High Wealth Individuals compliance program. - Current at 16 June 2017
This was presented at 2017 National GST Intensive .
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