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GST and assets under leases or hire-purchase: a heresy and polemic

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Published on 01 Feb 06 by "THE TAX SPECIALIST" JOURNAL ARTICLE

How should GST apply to the acquisition of goods subject to a lease or hire purchase agreement? This involves complex issues where the purchaser also acquires the rights under the lease or hire purchase agreement.

Author profile

Dr Gerard Bean
Gerry is a partner of DLA Phillips Fox and has over 20 years experience in tax. Gerry is head of DLA Phillips Fox's TransTasman Tax Practice and chairs the Law Institute of Victoria’s Tax and Revenue Committee. He has written widely in tax and is a co-author of Trusts: Text and Materials 2007 (CUP). - Current at 08 July 2007
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