Published on 01 Aug 00
by THE TAX INSTITUTE
Submission by the Institute of Chartered Accountants in Australia, CPA Australia, the Taxation Institute of Australia, Taxpayers Australia Inc. and the National Institute of Accountants Goods & Services Taxation Determination 2000/D4 Goods and Services Tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of premises? The views expressed in GSTD 2000/D4 appear to be generally correct, subject to the following comments: Some additional guidance should be provided in determining whether a lease involves a single supply or multiple supplies and when the provision of other things are incidental to the supply of the premises
TAX POLICY & RESEARCH DIVISION
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