Summary of recommendations  – the start date will be the first quarterly tax period after royal assent, or where appropriate, a later quarterly tax period after royal assent

• Recommendation 4 – adjustments for change of use
• Recommendation 5 – adjustments for cessation of registration
• Recommendation 7 – technical amendment to adjustments
• Recommendation 8 – adjustments for pre-registration acqusitiions
• Recommendation 33 – reverse charge mechanism
• Recommendation 34 – GST-free farm land supplied for farming
• Recommendation 35 – general law partnerships
• Recommendation 36 – tax law partnerships
• Recommendation 37 – bare trusts

Link to documents

• Media release No 042 issued 12 May 2010