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GST Industry Specific Issues: Transitional Provisions and Special Rules

Published on 13 Jul 1999 | Took place at Novotel Hotel, Brisbane , QLD

Transtional provision topics discussed include: the effect of A New Tax System Act 1998 amendments on pricing of goods and services and drafting of GST sections; the transitional provisions drafting with agreements that span the implementation date of 1 July 2000 (ie 1J2K). Special rules looks at : bad debts; GST groups; joint ventures; branches; second hand goods; non-deductible expense; financial supplies (reduced credit acquisitions); associates; offshore supplies; diesel fuel credits; insurance; satisfaction of debt; agents; anti-avoidance.

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Individual sessions

Goods & Services Tax: Transitional Provisions & Other Issues

Author(s):  Michael PATANE The purpose of this paper is to consider the following issues from a GST perspective:(a)the effect of A New Tax System (Trade Practices Amendment) Act 1998 amendments on pricing of goods and services and drafting of GST sections.(b)the transitional provisions drafting with agreements that span the implementation date of 1 July 2000 (ie 1J2K).(c)other transitional issues.

Materials from this session:

GST - The Special Rules

Author(s):  Bruce HAMILTON This presentation outlines : Division 21 - Bad Debts; Division 48 - GST Groups; Division 51 - Joint Ventures; Division 54 - Branches; Division 66 - Second Hand Goods; Division 69 - Non-Deductible Expense; Division 70 - Financial Supplies (Reduced Credit Acquisitions); Division 72 - Associates; Division 84 - Offshore Supplies; Division 123 - Diesel Fuel Credits; Division 135 - Going Concerns; Division 78 - Insurance; Division 105 - Satisfaction of Debt; Division 153 - Agents; Division 165 - Anti-Avoidance.

Materials from this session: