shopping_cart

Your shopping cart is empty

Joint professional body submission in relation to GSTR 2008/D4

Published on 10 Dec 08 by THE TAX INSTITUTE

The approach adopted in the Draft Ruling appears to apply the comments made by the High Court in the Reliance Carpet decision beyond their intended purpose in seeking to identify a number of potential supplies that could be made in relation to cancellation fee scenarios where the intended supply does not take place.

Author profiles

NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004
Click here to expand/collapse more articles by TAXATION INSTITUTE OF AUSTRALIA.
ICAA
- Current at 19 November 2004
CPA AUSTRALIA
- Current at 19 November 2004

 

Copyright Statement
click to expand/collapse