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.
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 11 March 2009 Current at 02 April 2009
Click here to expand/collapse more articles by Peter GREEN.
Further details about this event: