Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 29-5 and 29-10

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 29-5 and 29-10

1 document

GSTD 2004/D3 (Finalised)replacedGSTD · 2004

Goods and services tax: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?