Article: GST Reaches Agreement with Senior Lenders on Restructuring Plan; Files Plan of Reorganization.

Article: [2069] GST and ITCs when entity not a member of a ...
Australasian Business Intelligence;  November 13, 2007 ;     404 words ... ... creditable acquisitions made by a member entity of a GST group, where the GST or input tax credits are attributable ... other than when the entity is a member of the GST group, the representative member of the GST group in not liable to pay the GST or entitled to ...

Article: GST Reaches Agreement with Senior Lenders on Restructuring ...
China Weekly News;  August 25, 2009 ;     700+ words ... ... long-term debt in the reorganized GST Group. In addition, a subset of the supporting ... Reorganization, the reorganized GST Group would emerge with $70 million of ... reorganization, the reorganized GST Group will be well positioned to continue ...

Article: Exposure Draft Bill - GST And Insolvency Practitioners.(P ...
Mondaq Business Briefing;  July 15, 2009 ;     700+ words ... ... representative is appointed to a single member of a GST group. Insolvency practitioners who elect to remain members of a larger GST group should not be personally liable for GST on supplies by other group members to which ...

Article: The GST legislation: A never-ending story?
Australian CPA;  June 1, 1999 ;     700+ words ... ... amendments clarify the application of GST to goods and services that have special ... number of situations including between GST group members and joint ventures, for luxury ... amendments are more dramatic, They call for GST-free treatment for 'basic' food ...

Article: [936] GST obligations of representative member.
Australasian Business Intelligence;  June 10, 2008 ;     430 words ... ... period other then when a member entity is a GST group member. GSTD 2008/1 centres on the question of whether a representative member of the GST group or the member entity is liable to pay GST in such circumstances, with the ATO deeming ...

Article: [2115] GST pre- and post-group membership: Draft TD ...
Australasian Business Intelligence;  November 23, 2007 ;     438 words ... ... acquisitions made prior to an entity joining a GST group or after it has left a group. Draft GSTD 2007 ... question of who is liable to pay and entitled to claim GST when changes occur to a GST group, but clarification on some issues is still needed ...

Article: [1233] Tax Office concerned about GST grouping errors.
Australasian Business Intelligence;  July 11, 2008 ;     438 words ... ... that a common error when taxpayers apply to be GST grouped is that not all members of the group sign ... these requirements include being registered for the GST and not belonging to any other GST group. Publication Date: 4 July 2008 AUSTRALIAN TAXATION ...