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Special Rules & Transitional Issues

Published on 21 Jul 1999 | Took place at Adelaide Festival Centre, Adelaide , SA

Topics for special rules include: GST groups, joint ventures and branches; pre-establishment costs; second hand goods; non-deductible expenses; supplies between associates; sale of freehold interests; long term commercial accomodation; security deposits and cancelled lay-by sales; anti-avoidance measures. Whereas for transitional issues: GST registration; agreements and contracts spanning 1 July 2000; stock on hand on 1 July 2000; second hand goods.

Get a 20% discount when you buy all the items from this event.

Individual sessions

GST series - special rules

Author(s):  Pat CHRISTIE Topics include: GST groups, joint ventures, and branches; resident agents for non-residents; pre-establishment costs; second hand goods; non-deductible expenses; sale of freehold interests; insurance; payment of taxes; long-term commercial accomodation; security deposits; supplies of going concerns; progressive supplies; changing accounting basis; anti-avoidance.

Materials from this session:

GST - transitional provisions

Author(s):  Pat CHRISTIE Transitional rules relating to registration for GST; tax period; annual turnover. Other topics discussed include: application of general rules; non-reviewable/reviewable contracts/agreements; construction agreement; progresive or periodic supplies of services or rigths; rights granted for life; insurance issues; wholesale tax transtional measures.

Materials from this session: