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Input tax credits - apportionment and related adjustments

Published on 24 Nov 99 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The application of GST to the financial services area is, at present, an ever moving feast. There are Regulations to guide us as to what is input taxed and what is fully taxable, but we are still awaiting the release by the Australian Taxation Office of the rulings as to how apportionment schemes will be applied. This paper outlines the story so far.

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C JAMES

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This was presented at GST Workshop.

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Tax Invoices Case Study

Author(s):  Annamaria CAREY

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Input Tax Credits - Apportionment and Related Adjustments

Author(s):  C JAMES

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