Published on 15 Apr 99
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper examines in broad terms the treatment of a number of situations which may apply to the property sector. The authors emphasise that at the time of writing all components of what may be called the GST legislation are in bill form only and therefore may be subject to change. Readers are referred to the technical reference material which accompanies this paper. This material contains various relevant extracts of draft bills and accompanying explanatory memoranda.
Geoff has over 18 years experience in indirect taxes, and is also a principal of Big 3 Salary Solutions, a specialist salary packaging company.
Current at 23 March 2004
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