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Taxpayers paper

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

This paper covers:

  • GST registration
  • the meaning of 'entity'
  • carrying on an enterprise
  • GST grouping
  • degrouping and changes to the GST group
  • joint liability.

Author profiles:

Louisa Hartley
Current at 12 April 2011
 
Jason Bailey
Current at 12 April 2011

 

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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