Miscellaneous 2007

GST update

Source: New South Wales

Published Date: 24 May 2007


Seven years after the introduction of GST, we are all still struggling with some fundamental concepts, such as supply and enterprise. Unless we understand what an enterprise is, or what a supply is, we cannot even start to determine what GST can be claimed or needs to be accounted for. This presentation concentrates on these vital issues, with a brief introduction to:

  • GST fundamentals
  • tripartite supplies
  • GST accounting
  • deposits
  • deposits in practice
  • settlements
  • the BAS
  • complex areas
  • apportionment of input tax
  • property.

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Individual Session

GST update: GST current issues

Author(s): John Davison
Materials from this session:


  • Published By: John Davison
  • Published On:24 May 2007
  • Took place at:Hilton Hotel, Sydney

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Miscellaneous 2007

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