Published on 01 Aug 07
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
While the Tax Office has publicly set out its views on a number of GST and real property issues, one issue that has received little public comment is the GST treatment of rental guarantees. This paper refers to some of the private rulings that the Tax Office has issued on rental guarantees and discusses the different GST outcomes that may arise from different rental guarantee arrangements.
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