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Input taxed supplies and special rules

Publication date: 07 Oct 99 | Source: SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

Issue: GST: BEYOND THE THEORY

Pages: 31pp.

Abstract:
This presentation answers a series of questions on input taxed supplies starting with Is an input taxed supply a taxable supply? - no. It covers : financial supplies, residential rents, residential premises, non taxable importations; and special rules for GST groups, GST branches, pre-establishment costs, second hand goods, non deductible expenses, associates, sale of freehold interests, insurance, long term commercial accommodation, security deposits, cancelled lay by sales, and reimbursement of employee expenses.

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Author profile

Barbie Chiro CTA
Barbie Chiro FTIA is National Tax Partner at Walker Wayland. Barbie specialises in taxation planning and advice for small business. Her main areas of interest are in matters relating to capital gains tax, trusts, superannuation, and business succession planning. - Current at 20 August 2008
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