to certificates that
identify a transfer or other matter as an exempt matter, not to
certificates that state that an asset has become vested in a
successor body.

Exemptions from GST

The Bill sets up a mechanism to protect the
successor body from GST liability (proposed
section13). The transfer of assets to
the successor body is a 'taxable supply' for the purposes of the
GST law. The entry by the successor body into obligations under the
funding contract is also a 'taxable supply'. Thus, the successor
body would pay GST to the Commonwealth (for the transfer)
and the Commonwealth would pay GST to the successor body (for
the act of entering into obligations under the contract) and
each would remit the GST to the Australian Tax Office. But, because
each body is involved in some form of 'business' activity, each is
entitled to anprofessionals working in every aspect of the field of visual impairment, yet they agree to review articles despite having numerous commitments and priorities.

Peer Reviewers Respect Time Lines and Meet Deadlines

The journal's goal is for the peer review process to take only three months' time from submission to decision. As such, the editor in chief or associate editor managing an article establishes a time line for the peer review of the article that is designed to provide the reviewer enough time to complete and submit the review while also providing the editor managing the article enough time to make a decision based on the peer reviews within the three-month timeline.

The majority of peer reviewers submit their reviews by the deadline they are provided. The journal's editors appreciate timely reviews