Published on 03 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers an overview of the most important changes to GST, most of which will come into effect from 1 July 2010. This paper looks at:
- a new voluntary reverse charge in place of the going concern and farmland exemptions
- simplifying GST adjustment provisions and grouping rules
- the GST rulings regime
- the Board of Taxation's review of the margin scheme, GST on financial supplies and cross-border transactions.
Current at 15 September 2009
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