Published on 06 Sep 12
by NATIONAL DIVISION, THE TAX INSTITUTE
The rate at which the GST is evolving can be overwhelming. In 2011-2012 there was significant examination of fundamental concepts and this paper provides timely, technical content and insightful commentary on the matters.
This paper gives updates on cases in the following areas:
- GST Liability / Taxable supply
- GST-free: exports
- GST returns
- incapacitated entities
- input tax credits / creditable acquisitions
- partnership / joint venture
- penalty tax
- second hand goods
- transitional provisions.
Current at 15 September 2009
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Cindy is an analyst at Deloitte Touche Tohmatsu. Current at 18 September 2012