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In practice: Get set to go!

Published on 01 Nov 97 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

With the probable introduction of a goods and services tax, it is necessary to start preparing in order not to be left behind. The article uses definitions found in the New Zealand, UK, Canadian and South African GST and VAT legislation; discusses zero rating systems; the avoidance of double tax; and lists key questions for tax agents' clients.

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Author Photo - Stephen FROST
Stephen FROST

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Patrick HUNT
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