Published on 16 Jun 1999
| Took place at Menzies Hotel
The GST Transition Bill is one of several Bills which introduce and implement the GST. It also deals with the transition into the GST system, and makes other changes. The Transition Bill provides a complex set of arrangements to determine taxpayers entitlements and obligations.
Practical aspects of the transitional provision
Author(s): Simon CLARK The key points discusses are: no gross up and allocation based on time of supply