Published on 29 Oct 04
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers the following topics:
- tax partnerships - who sells what to whom and who is liable for GST?
- joint ventures - who supplies what to whom, who is liable for GST and when (and why should we care)?
- margin scheme update - the law, ATO interpretation and the reality
- sale of a going concern - an anti-avoidance measure?
- the latest GST schemes. Yes, the GST legislation does have a GAAP
- everyday issues from GST cases to date.
Current at 14 September 2011
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