GST and the ITAA 1997
Publication date: 01 Nov 99
Source: "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
Abstract:
An amending bill introduced on 30 Sept. 1999 contains provisions which are to govern how GST and input credits are to be treated for ordinary income tax and CGT purposes. The important aspects of the amendments are discussed in this article.
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TAXATION INSTITUTE OF AUSTRALIA
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