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Apportionment of input tax credits : presentation and case study

Published on 09 Nov 99 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This presentation outlines : Apportionment - Not just for Banks; What is a Creditable Purpose?; Are you making Input Taxed Supplies?; Financial Supplies Defined - Regulations; De minimus rule; How to apportion?. Plus a GST case study.

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Michael COTTIER

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Apportionment of Input Tax Credits

Author(s):  Michael COTTIER

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