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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?

Published on 22 Jun 01

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
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA

 

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