Joint professional body submission in relation to GSTR 2008/D4

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

Published Date: 10 Dec 2008

 

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The approach adopted in the Draft Ruling appears to apply the comments made by the High Court in the Reliance Carpet decision beyond their intended purpose in seeking to identify a number of potential supplies that could be made in relation to cancellation fee scenarios where the intended supply does not take place.

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  • Published By:Icaa,National Institute Of Accountants,Taxation Institute Of Australia,Cpa Australia,Taxpayers Australia Inc
  • Published On:10 Dec 2008

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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