Skip to main content
shopping_cart

Your shopping cart is empty

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.

Author profiles:

INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004

TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAX POLICY & RESEARCH DIVISION
Current at 19 November 2004 Click here to expand/collapse more articles by TAX POLICY & RESEARCH DIVISION .

CPA AUSTRALIA
Current at 19 November 2004

 

Copyright Statement
click to expand/collapse