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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.

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NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004
 
TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
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ICAA
Current at 19 November 2004

CPA AUSTRALIA
Current at 19 November 2004

 

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