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April 2005

GST Relief for Long Term Contracts - 1 July 2005 approaches

The recent passing of the Tax Laws Amendment (Long-Term Non-Reviewable Contracts) Act 2005 (“Act”) means that both suppliers and recipients under all long-term, non-reviewable contracts made prior to the introduction of GST and which have had the benefit of GST transitional relief since 1 July 2000 (“transitional agreements”) need to review their GST position immediately.

Newsletter April 2005.pdf

All Kemp Strang Briefs are intended to keep readers abreast of legal and firm developments current on issue of the Brief. They are not to be relied upon as a substitute for professional advice. Before acting on any specific matter please contact us.