The Australian model of a GST: Part 2: Exemptions and transitional measures
01 Feb 99 |
LAW INSTITUTE JOURNAL
Issue: Vol 73, No 2
This article looks at the transitional provisions of the new GST legislation which is quite complex and needs careful consideration by practitioners, particularly those involved in drawing up contracts which will span the implementation date of 1 July 2000.
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Bill (Nabill) is a practicing member of the Victorian Bar who specialises in state and federal taxation law as well as trusts, succession, property and corporations law. He has published widely including a book on comparative anti
avoidance rules published in the UK and a joint book with R Deutsch titled, Income Tax and GST Planning
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- Current at
23 July 2010