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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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CPA AUSTRALIA


 
TAXPAYERS AUSTRALIA INC



TAX POLICY & RESEARCH DIVISION

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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NATIONAL INSTITUTE OF ACCOUNTANTS

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