Published on 08 May 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
While GST is a tax that businesses deal with every day, keeping abreast of changes is now more difficult than ever. Over the past year there has been a noticeable increase in GST activity with the release of a myriad of GST cases, rulings and legislative changes.
This paper gives:
- a summary of changes to the margin scheme
- an update of key developments, including topical cases, recent GST rulings and ATO announcements
- an outline of common focus areas for ATO audits
- consideration of the application of GST to alternative structures.
Current at 28 May 2009
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