shopping_cart

Your shopping cart is empty

  • Home
  • GST - real property, real issues: Part I When is a review a review?

GST - real property, real issues: Part I When is a review a review?

Member Price: $22.00
Non Member Price: $28.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 Feb 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines an issue that has remained live throughout the GST transitional period and will end up outliving the GST transitional period: whether a market review of rent under a lease constitutes a 'review opportunity'.

Parts II, III, IV and V of this series were published in the March, April, May and June 2005 editions of Taxation in Australia respectively.

Author profiles

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff is a Partner in the Tax team at Ashurst. He advises on indirect tax, with particular emphasis on GST, stamp duty, land tax and human resources taxes. Geoff has over 30 years’ experience. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs, as well as due diligence exercises and dispute resolution. - Current at 18 February 2021
Click here to expand/collapse more articles by Geoff MANN.
Janina McMahon
Janina is a lawyer with Blake Dawson Waldron. - Current at 01 July 2005
Click here to expand/collapse more articles by Janina MCMAHON.

 

Copyright Statement
click to expand/collapse