Miscellaneous 2005

Q&A: Time to review your non-reviewable contracts to account for GST!

Source: Taxation In Australia Journal Article

Published Date: 1 Apr 2005


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.

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Miscellaneous 2005

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