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GST update: GST current issues paper

Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Seven years after the introduction of GST, we are all still struggling with some fundamental concepts, such as supply and enterprise. Unless we understand what an enterprise is, or what a supply is, we cannot even start to determine what GST can be claimed or needs to be accounted for. This paper concentrates on these vital issues, with a brief introduction to:

  • GST fundamentals
  • tripartite supplies
  • GST accounting
  • deposits
  • deposits in practice
  • settlements
  • the BAS
  • complex areas
  • apportionment of input tax
  • property.

Author profile

John Davison
John is the Partner in charge of GST and Indirect Taxes with Grant Thornton. He works exclusively on GST matters and has 25 years of experience dealing with indirect taxes. John is a wellknown tax writer and lecturer and has also been an examiner for the UK Chartered Institute of Taxation, the Institute of Indirect Tax and HM Revenue & Customs. - Current at 23 September 2013
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This was presented at Manoeuvring the Maze: Tax Forum .

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