Legislation

GST Act s 29-5(2) and 29-10(2)

ATO documents that consider GST Act s 29-5(2) and 29-10(2)

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?