Published on 25 May 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
In order to fully appreciate the GST implications on contractual arrangements it is necessary to examine the broad concepts on GST and the impact the transitional provisions have on GST. This paper is divided into three parts : a general overview of GST, transitional provisions in the ANTS (Transition) Bill, and a discussion of some specific issues relating to long term contracts.
Current at 25 May 2009
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