Published on 01 Apr 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
On 22 February 2005, the Tax Laws Amendment (Long-term Non-reviewable Contract) Act 2005 became law. The Act provides a mechanism for suppliers with long-term, non-reviewable contracts that have not had a review opportunity by 1 July 2005, to negotiate with the recipient of their supplies to take into account the impact of GST.
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005
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