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Transitional issues presentation

Published on 14 Oct 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation covers:

  • review of cases including DB RREEF; ACP Publishing and Coles Supermarkets
  • discussions of issues emerging including:
    • s.13 Transition Act and the need for post-GST supply to be made "under" the pre-GST written agreement
    • single supply for multi-component consideration or multiple supplies for separate consideration - need for review opportunity to cover 100% of consideration and contributions to outgoings clauses
    • post-GST purchase of premises subject to pre-GST lease
  • legal and practical issues arising from long term non-reviewable contract provisions in the Transition Act.

Author profile:

Peter Green
Peter Green FTIA is a Partner at the Sydney office of Mallesons Stephen Jaques. Peter specialises in revenue law, including income tax, capital gains tax, stamp duty Australia-wide and GST. Peter is the joint author of the third edition of Principles of Income Taxation. Current at 06 May 2009 Click here to expand/collapse more articles by Peter GREEN.
 

This was presented at 2005 National GST Intensive.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Five years of GST

Author(s):  Richard F EDMONDS

Materials from this session:

Issues associated with GST groups

Author(s):  Matthew CRIDLAND,  Murray JEWELL

Materials from this session:


GST and property

Author(s):  Michael PATANE

Materials from this session:

Developments in UK and European case law

Author(s):  Roderick CORDARA

Materials from this session:

GST and adjustments

Author(s):  Andrew NUTMAN,  John OESTERHELD

Materials from this session:

Transitional issues

Author(s):  Peter GREEN

Materials from this session:

GST - five years on/five years out

Author(s):  Bruce QUIGLEY,  Michael B EVANS

Materials from this session:

Further details about this event:

 

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