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The impact of goods and services tax on the oil and gas industry in Australia. C.Sievers. OGL, Dec 1999, (12), 358--363.

The impact of the Goods and Services Tax (GST) on the oil and gas industry is discussed. It focuses on how specific rules, such as those relating to exports, imports, long-term contracts and the grouping of companies and joint ventures, will affect the industry, and how the industry may be able to avoid some of the exposures which may arise because of GST.
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