The author describes GST in a single sentence as "a flat tax collected on all goods and services which are connected to Australia and supplied by a registered enterprise, which are not GST-free or exempt supplies". He examines the core sections of the Act, the definition of terms and the application of the Act, together with its deficiencies.
Miscellaneous
1999
The core provisions of : A New Tax System (Goods and Services Tax) Act 1999: GST
Source: QLD
Published Date: 26 Jul 1999
Details
- Published By: Charles A Duthie
- Published On:26 Jul 1999
- Took place at:Rydges Plaza, Cairns
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Tags
Miscellaneous
1999
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