Miscellaneous

Draft Goods and Services Tax Ruling: GSTR 2001/D5 Goods and services tax: non-monetary consideration

Author: Tax Policy & Research Division,National Institute Of Accountants,Institute Of Chartered Accountants In Australia,Cpa Australia,Taxpayers Australia Inc

Published Date: 14 Aug 2001

 

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The draft ruling deals with complicated timing, attribution and valuation rules and the consequences that result will not necessarily be understood by or followed by taxpayers or advisers (and may not result in resolution of what may be essentially revenue neutral transactions) without more practical explanations and worked examples.
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  • Published By:Tax Policy & Research Division,National Institute Of Accountants,Institute Of Chartered Accountants In Australia,Cpa Australia,Taxpayers Australia Inc
  • Published On:14 Aug 2001

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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