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The special rules

Published on 04 Mar 99 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

It discusses the many special rules of GST, joint ventures, branches, resident agents for non residents, second hand goods, non deductible expenses, sale of freehold interest, insurance, supply in satisfaction of a debt, importation of supplies, and the progressive supply of goods,

Author profile:

Sean Pearce CTA
Sean is a Partner with McKessar Tieleman, Chartered Accountants, providing tax advice to a broad range of business clients and other accountants and lawyers. After nine years with the ATO he joined McKessar Tieleman in 1994 where he specialises in all areas of taxation law, particularly CGT, Business Restructuring and GST. He is a CPA, Education Chairman of the Tax Institute and holds a Graduate Diploma in Advance Taxation Law from UNSW. Current at 15 April 2003 Click here to expand/collapse more articles by Sean PEARCE.
 

This was presented at Special Rules & Transitional Issues.

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Individual sessions

The operation of the GST transitional provisions

Author(s):  Steve LOWE

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