دورية أكاديمية

GST on long-term contracts, leases and options to renew.

التفاصيل البيبلوغرافية
العنوان: GST on long-term contracts, leases and options to renew.
المؤلفون: Bevan, C. J.
المصدر: Law Society Journal; Aug2005, Vol. 43 Issue 7, p72-75, 4p
مستخلص: Comments on the two recent Federal Court decisions on leases and contracts which were previously GST-free. Focus on the anomalies in the operation of the GST transitional legislation; Divergence of the judicial views on the operation of the section 13 in the context of transitional long-term agreements; Facts of the cases.
قاعدة البيانات: Supplemental Index