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GST - real property, real issues: Part I When is a review a review?

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Published on 01 Feb 05 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This article examines an issue that has remained live throughout the GST transitional period and will end up outliving the GST transitional period: whether a market review of rent under a lease constitutes a 'review opportunity'.

Parts II, III, IV and V of this series were published in the March, April, May and June 2005 editions of Taxation in Australia respectively.

Author profiles

Geoffrey Mann CTA
Photo of author, Geoff MANN Geoff Mann, CTA, advises on indirect tax with particular emphasis on goods and services tax and state/territory taxes, including stamp duty and land tax. Geoff's tax experience spans over thirty-five years, and he has advised a wide range of clients, across a range of industries and transaction types and issues, across all Australian jurisdictions. Geoff deals regularly with and maintains a good relationship with all Australian revenue authorities. Geoff has represented clients in a range of tax litigation and dispute matters. Geoff's multi-skilling across tax areas and his dual legal and accounting qualifications, place him in a unique position to assist clients with complex tax issues relating to transaction structuring and implementation, including M&A, infrastructure projects, real estate transactions, corporate restructures, prudential reviews, , and liaison with and managing disputes with revenue authorities. - Current at 06 June 2025
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Janina McMahon
Janina is a lawyer with Blake Dawson Waldron. - Current at 01 July 2005
Click here to expand/collapse more articles by Janina MCMAHON.

 

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