Miscellaneous 2005

Transitional issues

Source: National

Published Date: 14 Oct 2005

 

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.

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Details

  • Published By: Peter Green
  • Published On:14 Oct 2005
  • Took place at:Sheraton Mirage Resort & Spa, Gold Coast

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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