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Joint submission regarding GSTD 2005/D1

Published on 29 Apr 05 by THE TAX INSTITUTE

A joint submission by the Tax Institute, the Institute of Chartered Accountants in Australia, CPA Australia, Taxpayers Australia and the National Institute of Accountants regarding GSTD 2005/D1 Goods and services tax: does a club, association, trade union, society or cooperative ('association') make a supply when it imposes a non-statutory fine or penalty ('fine or penalty') on a member for a breach of the association's membership rules?

Author profiles:

CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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TAXATION INSTITUTE OF AUSTRALIA

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NATIONAL INSTITUTE OF ACCOUNTANTS

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