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ARTICLE · 24 MAY 2015

‘Connected with Australia' rules and audit activity on GST base erosion

Cooper Grace Ward
Cooper Grace Ward
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Cooper Grace Ward

Cooper Grace Ward

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There has been a recent trend for the ATO to investigate cases of GST 'base erosion'.

AustraliaTax
Fletch Heinemann
Fletch Heinemann
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There has been a recent trend for the Australian Tax Office to investigate cases of GST 'base erosion', with a focus on whether certain transactions are subject to GST. The rules are complex and this article examines key risk areas.

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Finalist – ALB Australasian Law Awards 2008, 2010, 2011 and 2012 (Best Brisbane Firm)
Winner – BRW Client Choice Awards 2009 and 2010 - Best Australian Law Firm (revenue less than $50m)

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