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.
Damien is a partner in and the head of, McCullough Robertson's Business Law and Revenue Group, specialising in transaction and structuring taxation with an emphasis on capital gains tax, GST and stamp duty. Damien has presented to a number of forums including the Tax Institute and the Queensland Law Society on GST, stamp duty and capital gains tax among other topics.
- Current at
16 September 2005