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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
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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
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CPA AUSTRALIA
- Current at 19 November 2004

 

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