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Contracts in the transitional phase

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Published on 03 Aug 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

There are eight important transitional dates as follows : 2 December 1998, 8 July 1999, 29 July 1999, 1 July 2000, 1 July 2001, 1 July 2002, 1 July 2003, 1 July 2005. The paper looks at A New Tax System (Goods and Services Tax Transition) Act 1999 and the rationale behind the transitional provisions.

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Phillip WISEMAN
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Contracts in the Transitional Phase

Author(s):  Phillip WISEMAN

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