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Special rules

Published on 12 Nov 99 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

The legislation introducing the GST includes the Basic Rules of the GST, the Exemptions from GST and the Special Rules.The Special Rules are contained in Chapter 4 of the GST Legislation and they seek to modify the Basic Rules. The Special Rules are meant to tailor the operation of the GST to particular situations or to provide concessions in certain circumstances. For that reason it is likely that the Special Rules will undergo regular amendments as the practical implications of the GST become more apparent.

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John LEVY
John is Partner in charge of the Commercial Division of O’Loughlins Lawyers with particular expertise in structuring business enterprises, documenting asset acquisitions and advising a broad range of tax and revenue (including income tax, capital gains tax and stamp duty).
Current at 3 March 2009
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