The Finance and Expenditure Select Committee (“FEC”) recently reported back on the Taxation (GST and Remedial Matters) Bill. This Bill contains significant amendments to the GST Act, perhaps the most significant since the changes made in the year 2000. It is important to be aware of the provisions relating to the zero rating of land contained in the Bill.
This article focuses on some of the transitional issues that advisors should be aware of. Read more
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