Published on 26 Jul 99
by QUEENSLAND DIVISION, THE TAX INSTITUTE
The author describes GST in a single sentence as "a flat tax collected on all goods and services which are connected to Australia and supplied by a registered enterprise, which are not GST-free or exempt supplies". He examines the core sections of the Act, the definition of terms and the application of the Act, together with its deficiencies.
Charles A DUTHIE
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