Published on 15 Jun 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper deals with the special sales tax credit for sales tax borne on stock and alcoholic beverages as at 1 July 2000. Addresses the application of two final rulings that were recently issued dealing with these matters: GSTR 2000/8 (Special Credit for sales tax paid on stock); and GSTR 2000/6 (Special Credit for sales tax paid on alcoholic beverages. Also looks at other GST issues of relevance to businesses generally
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