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Draft Goods and Services Tax Ruling: GSTR 2001/D5 Goods and services tax: non-monetary consideration

Published on 14 Aug 01 by THE TAX INSTITUTE

The draft ruling deals with complicated timing, attribution and valuation rules and the consequences that result will not necessarily be understood by or followed by taxpayers or advisers (and may not result in resolution of what may be essentially revenue neutral transactions) without more practical explanations and worked examples.

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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
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CPA AUSTRALIA
Current at 19 November 2004

 

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