An overview of the big GST issues affecting SMEs in 2011
Source: Taxation In Australia Journal Article
Published Date: 1 May 2011
This article considers the GST issues that the ATO is focusing on during 2010-11 in relation to small to medium enterprises. These include GST systems and processes issues, technical GST issues including property transactions, financial supplies, mergers and acquisitions, international transactions and retirement villages, and the Taxpayers' charter and GST audits. Recent GST legislative changes, based on recommendations by the Board of Taxation, and due to come into effect on 1 July 2011, are discussed. Recent GST cases are surveyed.
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Details
- Published By: John Oesterheld ATI, Kathryn Sewell
- Published On:1 May 2011
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