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Comments on Draft Taxation Ruling GSTR 2001/D3

Published on 07 Aug 01 by THE TAX INSTITUTE

The joint tax bodies propose that the major contentious issues are likely to be: Whether a sale of new residential premises is made in the course or furtherance of an enterprise, whether new residential premises are created by substantial renovations, and whether new residential premises are created by strata title subdivision.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS
TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA

 

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