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  2007

GST and tripartite arrangements - more than a 3-way dance

Source: Victoria

Published Date: 30 May 2007

 
2006 will be seen to be a watershed year for GST because it will be the first time that the ATO has committed itself to assessing the GST impact of tripartite arrangements. The concept of a "supply" which is central to the way GST operates, was finally dealt with by the Commissioner 6 years after the GST commenced by issuing GSTR 2006/9.

Cases dealing with tripartite arrangements are only now starting to come through the court system and it will be some time before the Commissioner's views become settled law.

GST and tripartite arrangements - more than a 3-way dance

Author(s): Rhys Penning
Materials from this session:

Details

  • Published On:30 May 2007
  • Took place at:RACV Club, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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2007

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