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Comments on GSTR 2001/D1

Published on 22 Jun 01 by THE TAX INSTITUTE

GSTR 2001/D1: Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?

The examples given in the draft ruling generally relate to whether a sale of an asset can give an unregistered person a requirement to become registered. However, the application of the projected annual turnover test also seems to have application to the timing of the cancellation of a GST registration.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS
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TAXPAYERS AUSTRALIA INC
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CPA AUSTRALIA
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