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 06 May 2009
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