Miscellaneous

GSTR 2001/D1: Goods and services tax: how does section 188-25 affect the calculation of "projected annual turnover" for the purposes of the GST Act?

Author: National Institute Of Accountants,Taxation Institute Of Australia,Cpa Australia,Taxpayers Australia Inc,Institute Of Chartered Accountants In Australia

Published Date: 22 Jun 2001

 

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The examples given in the draft ruling generally relate to whether a sale of an asset can give an unregistered person a requirement to become registered. However, the application of the projected annual turnover test also seems to have application to the timing of the cancellation of a GST registration.
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  • Published By:National Institute Of Accountants,Taxation Institute Of Australia,Cpa Australia,Taxpayers Australia Inc,Institute Of Chartered Accountants In Australia
  • Published On:22 Jun 2001

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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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