Managing GST on acquisitions - cash flow accelerators and other new opportunities


Given cash is critical to the success of any business, sophisticated taxpayers will explore all avenues to best manage GST-related cash flows, including for acquisitions.  In the attached article we outline the issues and risks associated with commercial products known as "cash flow accelerators" which are intended to bring forward GST credit claims.  We also outline new opportunities to reduce GST costs that may arise for multi-national organisations with overseas procurement hubs following GST law amendments that will apply from 1 October 2016.