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Some core concepts paper

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

This paper covers:

  • context – Section 9-5
  • supply
  • consideration
  • timing of GST liability on supplies
  • adjustments for supplies
  • supplies to associates.

Author profile:

Michael Catterall ATI
Michael is a Senior Manager at KPMG. Current at 22 March 2011 Click here to expand/collapse more articles by Michael CATTERALL.
 

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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