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dc.contributor.authorPinto, Dale
dc.identifier.citationPinto, Dale. 2000. Background and General Economic Impact of a Goods and Services Tax ('GST') on the Real Estate Industry. Legal Issues in Business 2: 11-20.

As part of fundamental tax reform in Australia, a Goods and Services Tax ('GST') was passed into law in July 1999, to take effect from 1 July 2000. The changes introduced as part of these reforms will impact significantly on Australia's building and construction industry, not just in the day-to-day affairs of running a real estate business but on the building industry and economy as a whole. The first part of this article will examine the background to the introduction of the GST, including an explanation of how the GST system works. It will then discuss the economic impact of a GST on the real estate industry. Finally, the article will highlight and explain the main provisions of the GST rules as they apply to various real estate transactions. The transitional rules relating to the GST as it applies to the real estate industry are not discussed in detail in this article.

dc.publisherSchool of Business Law, Curtin University of Technology
dc.titleBackground and General Economic Impact of a Goods and Services Tax ('GST') on the Real Estate Industry
dc.typeJournal Article
dcterms.source.titleLegal Issues in Business

The journal provides essential information for business law and taxation academics and business professionals in Western Australia with a particular emphasis on examining how law is applied in business

curtin.accessStatusOpen access
curtin.facultySchool of Business Law
curtin.facultyCurtin Business School

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