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Overview and GST Rulings D3 & D4

Published on 01 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This is a powerpoint presentation summarising fourteen GST Rulings released to date, followed by the following rulings: Special credit for sales tax paid on stock; Adjustments for bad debts.

Author profile:

David KUHNE
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006
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This was presented at GST Rulings.

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Individual sessions

Overview and GST Ruling D3 & D4

Author(s):  David KUHNE

Materials from this session:

GST Ruling D1 & D2

Author(s):  Raji AZZAM

Materials from this session:

GST Rulings D5, D6 & D7

Author(s):  Kate HOSKING

Materials from this session:

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