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The core provisions of : A New Tax System (Goods and Services Tax) Act 1999: GST

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.

Author profile:

Charles A DUTHIE

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This was presented at Get Practical With the New GST in Cairns.

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Individual sessions

The Core Provisions of ANTS (GST) Act 1999

Author(s):  Charles A DUTHIE

Materials from this session:

GST Tips, Traps and Time-bombs

Author(s):  Harry M RIGNEY

Materials from this session:

GST for the Accountant and the Lawyer

Author(s):  Brian J RICHARDS

Materials from this session:

GST - Its Impact on Property Transactions

Author(s):  Brian J RICHARDS

Materials from this session:

GST Planning: Anti Avoidance?

Author(s):  Harry M RIGNEY

Materials from this session:

Further details about this event:

 

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