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GST and grandfathering

Publication date: 01 Mar 99 | Source: RETIREMENT & ESTATE PLANNING BULLETIN

Issue: Vol 2, No 5

Pages: pp.53-63

In this article the author provides a broad overview of the GST, as proposed in recent legislation. key concepts are highlighted, such as supply, acquisition, consideration, registration, enterprise, input tax credits, attibution and calculation rules. Also considers the transitional rules, with emphasis upon the possibility of grandfathering agreements so that supplies after the commencement date remain GST-free until 1 July 2005.

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