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Some core concepts presentation

Published on 22 Mar 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation covers:

  • GST – A tax on supplies?
  • paying for it – The meaning and significance of consideration
  • timing – The attribution rules
  • writing it down – The invoice rules
  • coping with change – The adjustment rules
  • mates' rates – The associate provisions.

Author profile:

Michael Catterall ATI
Michael is a Senior Manager at KPMG. Current at 22 March 2011 Click here to expand/collapse more articles by Michael CATTERALL.
 

This was presented at An Introduction to GST.

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Exemptions & modifications

Author(s):  Debbie Chun

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Core concepts and principles case studies

Author(s):  Fady ABI-ABDALLAH,  Kavita Benedict

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