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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
Current at 09 June 2009 Click here to expand/collapse more articles by Janina MCMAHON.
 
Author Photo - Geoff MANN
Geoff MANN
Geoff is a Partner at Blake Dawson Waldron. His practice covers most areas of indirect tax law. Geoff’s broad practice enables him to consult in relation to overall tax management strategies and review programs as well as due diligence exercises. Geoff has practised in stamp duty for over 18 years, advising on a wide range of transactions and issues across all states and territories duties legislation. Geoff’s multi skilling across tax areas, his dual legal and accounting qualifications, as well as his practical exposure to legal drafting put him in a unique position to address the issues arising in his areas of practise.
Current at 25 September 2007 Current at 06 October 2010 Click here to expand/collapse more articles by Geoff MANN.

 

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