A joint submission by the Tax Institute, the Institute of Chartered Accountants in Australia, CPA Australia, Taxpayers Australia and the National Institute of Accountants regarding GSTD 2005/D1 Goods and services tax: does a club, association, trade union, society or cooperative ('association') make a supply when it imposes a non-statutory fine or penalty ('fine or penalty') on a member for a breach of the association's membership rules?
maintenance