Published on 30 May 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
With preparation there are relatively few dark mysteries with GST. But there is a new language to learn, and there are substantive changes to be made to the way retail business works, particularly at the smaller end of the spectrum. The Business Activity Statement (BAS) is the "GST return". This paper works back from the outcomes required by the BAS, in order to track the preparation which is now required of small business, using the SME retail sector as a model.
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