Miscellaneous 2007

GST update: GST current issues

Source: New South Wales

Published Date: 24 May 2007

 

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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 paper 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.

Individual Session

GST update: GST current issues

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

Details

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

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