In this paper prepared for TEN The Education Network, our senior associate Hugo Southcott and principal Lyndon Garbutt analyse the legislative provisions relating to the GST margin scheme. The paper examines the complexities of the eligibility criteria, drafting traps, the interaction between the margin scheme and GST withholding, and the rules for calculating the margin in various circumstances.
Presented on 5 August 2025
To access this document, please click: Navigating the GST Margin Scheme Paper
