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Transitional issues

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

The GST Bills introduced into Parliament by the Government on 2 December 1998 received Royal Assent on 8 July 1999. The GST will apply from 1 July 2000.The provisions which are designed to allow for a smoother passage from the wholesale sales tax (WST) regime to the GST regime are primarily contained in A New Tax System ( Goods and Services Tax Transition ) Bill 1998 and A New Tax System (End of Sales Tax) Bill 1998 (the Sales Tax Bill).

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John Levy CTA
John is principal of his own commercial and tax legal practice John Levy Lawyers. John has 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 20 July 2012 Click here to expand/collapse more articles by John LEVY.
 
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