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Goods & services tax: transitional provisions and other issues

Published on 13 Jul 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

The purpose of this paper is to consider the following issues from a GST perspective:(a)the effect of A New Tax System (Trade Practices Amendment) Act 1998 amendments on pricing of goods and services and drafting of GST sections.(b)the transitional provisions drafting with agreements that span the implementation date of 1 July 2000 (ie 1J2K).(c)other transitional issues.

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Michael PATANE
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This was presented at GST Industry Specific Issues: Transitional Provisions and Special Rules .

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Goods & Services Tax: Transitional Provisions & Other Issues

Author(s):  Michael PATANE

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GST - The Special Rules

Author(s):  Bruce HAMILTON

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