This presentation covers:
- review of cases including DB RREEF; ACP Publishing and Coles Supermarkets
- discussions of issues emerging including:
- s.13 Transition Act and the need for post-GST supply to be made "under" the pre-GST written agreement
- single supply for multi-component consideration or multiple supplies for separate consideration - need for review opportunity to cover 100% of consideration and contributions to outgoings clauses
- post-GST purchase of premises subject to pre-GST lease
- legal and practical issues arising from long term non-reviewable contract provisions in the Transition Act.