Published on 28 Oct 09
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation provides an introduction to the theory, basic legislation, procedures and guidelines behind the GST. It provides an understanding of the core legislative provisions contained in the GST Act.
This presentation covers:
- taxable supplies
- creditable acquisitions & claiming input taxed credits
- GST registration
- tax periods
- GST-free supplies
- input taxed supplies
- tax invoices
- a brief discussion on the special rules
- cash flow issues.
Trent is a Manager with Ernst & Young
Current at 3 April 2008 Current at 17 December 2009