Published on 09 Nov 1999
| Took place at Carlton Crest Hotel, Brisbane
Examples drawn from the following topic areas: central concepts; forms; non taxable supplies; input taxed supplies; rules; accounting for GST and input tax credits; transitional issues.
Apportionment of Input Tax Credits
Author(s): Michael COTTIER This presentation outlines : Apportionment - Not just for Banks; What is a Creditable Purpose?; Are you making Input Taxed Supplies?; Financial Supplies Defined - Regulations; De minimus rule; How to apportion?. Plus a GST case study.