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GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination.
GST reimbursement under the contractual tax-transition notification must be assessed under paragraph 4 for post-GST contracts and ongoing projects with estimates approved before 1 July 2017, applying GST rates. Paragraph 3(iv), confined to pre-GST contracts, cannot govern or defeat claims concerning contracts executed after that date. The reimbursement claim requires reconsideration under paragraph 4 following a personal hearing and a reasoned decision; coercive action remains restrained pending that determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
