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Submission on Dvision 48 - GST Grouping Provisions

Published on 15 May 01 by THE TAX INSTITUTE

Whilst the Taxation Institute supports the general thrust of these grouping provisions as a mechanism to improve the efficient and cost effective operation of the GST, there is nevertheless concern that the current format of the grouping provisions is too restrictive and creates unnecessary barriers to business.

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Current at 19 November 2004 Click here to expand/collapse more articles by TAX POLICY & RESEARCH DIVISION .


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