Australian GST Journal: Precedent GST clauses: the advatage & the risks

11 May 2005

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A question the authors are often asked is "do you have a simple GST clause that I can just drop into this document?". Of course, like most law firms, Corrs has developed a suite of precedent GST clauses that may be used in a variety of different documents. Obviously, it is necessary to use a different GST clause in an agreement for, say, the sale of a single asset as compared to the sale of an operating business as a going concern. While precedent clauses may be useful, as discussed below, there can also be risks associated with their use.

by Senior Associate and Dahnia Mithiran, Solicitor, Corrs Chambers Westgarth.

For a full copy of this document, please download the PDF.

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This article provides information about topical legal issues.
Information contained in this article is intended as an introduction only and should not be relied on in place of legal advice.