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Individual Podcasts

GST Adjustments & Change of Purpose

GST is reported at or soon after the time of acquisition, but what happens if your purpose changes after that point? This session examines the effect of Division 129 of the GST Act in relation to adjustments required as a result of change in creditable purpose. It explores the imp

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About the Podcast

GST is reported at or soon after the time of acquisition, but what happens if your purpose changes after that point? This session examines the effect of Division 129 of the GST Act in relation to adjustments required as a result of change in creditable purpose. It explores the impact of a change of purpose in the context of two case studies dealing with in the property development space.

Featuring: Ross Higgins, Mills Oakley Lawyers, Melbourne

[32.30 minutes] [0.53 CPD hours]

Presented By

Ross Higgins
Partner, Mills Oakley Melbourne, Vic

Ross Higgins is a partner in the Melbourne office working primarily in the area of ­­­­­­­Taxation Law. Ross has particular expertise in complex income tax, structuring, funding and transactional issues for domestic and international business, both public and private, GST and duty issues and tax audits and disputes.

Ross brings a wealth of experience from the high level advising he has done on a number of merger and acquisitions projects, property developments, complex group restructures, cross-border operations/investments, tax consolidated groups, employee share schemes, privately owned groups including asset protection and succession planning, funds management, cryptocurrency and blockchain, superannuation, charity and not-for-profit and dealing with revenue authorities.

Ross has acted for listed companies, foreign-owned companies and a myriad of privately owned groups. He has also acted as an adviser to Government.

Ross is on the Tax Technical Committee for The Tax Institute and is a regular presenter on tax topics.

CPD Information

0.01 CPD Hours

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