GST 2011

An overview of the big GST issues affecting SMEs in 2011

Source: Taxation In Australia Journal Article

Published Date: 1 May 2011


This article considers the GST issues that the ATO is focusing on during 2010-11 in relation to small to medium enterprises. These include GST systems and processes issues, technical GST issues including property transactions, financial supplies, mergers and acquisitions, international transactions and retirement villages, and the Taxpayers' charter and GST audits. Recent GST legislative changes, based on recommendations by the Board of Taxation, and due to come into effect on 1 July 2011, are discussed. Recent GST cases are surveyed.

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GST 2011

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