Miscellaneous 2009

Time periods and their importance in respect of GST

Source: Victoria

Published Date: 4 Sep 2009


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The downturn in the economic climate has highlighted some of the issues and opportunities
associated with time periods, and their importance more broadly. This paper revisits this key aspect of the GST legislation, as well as the potential impact from changes proposed by Treasury including:

  • tax periods and attribution
  • managing cash and attribution
  • GST groups / joint ventures
  • other special rules (div 129, 135, etc)
  • the impact of proposed amendments

Individual Session

Time periods and their importance in respect of GST

Author(s): Brad Miller CTA


  • Published By: Brad Miller CTA
  • Published On:4 Sep 2009
  • Took place at:The Langham Hotel, Melbourne

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Miscellaneous 2009

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