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

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

Janina McMahon
Janina is a lawyer with Blake Dawson Waldron. - Current at 09 August 2012
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Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, 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 25 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 13 October 2016
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