Miscellaneous 2007

GST and corporate restructures

Source: South Australia

Published Date: 6 Feb 2007

 

This presentation is a worked case study of a business undertaking restructuring activities, including the acquisition and sale of another business. It covers the the treatment of certain costs, and critically, the implications these activities can have on a business's entitlement to input tax credits. Topics include:

  • are you making a financial supply?
  • what is the Financial Acquisitions Threshold (FAT)?
  • how do you test it?
  • why is it important?

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Individual Session

GST and corporate restructures

Author(s): Kristian Thoroughgood
Materials from this session:

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