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Setting the scene paper

Published on 22 Mar 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • legislative structure - The basic elements of a taxable supply
  • rate
  • administration
  • mechanics - Returns and payments/refunds and recovery of tax, including self assessment
  • GST as a value added tax
  • assessments, objections and appeals.

 

Author profile:

Sara Bennett
Sara works for Deloitte Touche Tohmatsu and her speciality is GST consulting, with a special interest in GSTechnology® opportunities and compliance governance. Current at 01 February 2011 Click here to expand/collapse more articles by Sara BENNETT.
 

This was presented at An Introduction to GST.

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Exemptions & modifications

Author(s):  Debbie Chun

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Core concepts and principles case studies

Author(s):  Fady ABI-ABDALLAH,  Kavita Benedict

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