Your shopping cart is empty

GST update: GST current issues paper


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 11 April 2007
Click here to expand/collapse more articles by John DAVISON.


This was presented at Manoeuvring the Maze: Tax Forum .

Get a 20% discount when you buy all the items from this event.

Individual sessions

IFRS - have you not dealt with it?

Author(s):  Debbie HANKEY,  Tracey RENS

Materials from this session:

Tax consequences of employee share plans

Author(s):  Anthony WATSON

Materials from this session:

Recent Developments in International Tax

Author(s):  Lee BURNS

Materials from this session:

Superannuation Update – Current Issues in the Pensions Phase

Author(s):  Graeme COLLEY

Materials from this session:

Applications to the AAT for review of an objection decision

Author(s):  David J WILLIAMS

Materials from this session:

Further details about this event:


Copyright Statement
click to expand/collapse