Miscellaneous 1999

Basic framework of GST - workshop

Source: Western Australia

Published Date: 5 Aug 1999

 

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This workshop focuses on the basic framework of GST contained in the A New Tax System (Goods and Services Tax) Bill. The Workshop is made up of a formal paper covering the law and provides the basis for answering the workshops. The paper and case studies cover Chapter 2 of the Bill and touch on issues in Chapter 5 and Chapter 6. Division 7 of the Bill sets out the central provisions for deciding whether you must pay GST and whether you are entitled to input tax credits. Some situations that do not fit the central concepts and such situations are dealt with in the special rules in Chapter 4 of the Bill.

Individual Session

Basic Framework of GST

Author(s): Wally Borovac , Janine Lanigan

Details

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