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GST grouping : pros, cons and suggested reforms
Record ID:
20616
Format:
LIJ Article
Year:
1999
Author:
Begg, Simon ; Barkoczy, Stephen ;
Subject:
Goods and Services Tax ; Taxation ;
Source:
LIJ (1999) 73 No 5
Date_of_entry:
20/05/1999
Legislation:
A New Tax System (Goods and Services Tax) Bill 1998 (GST Bill)
Notes:
The proposed GST grouping provisions relating to transactions between companies in a defined group would provide some compliance benefits, but the scheme may potentially become a "double-edged sword" unless the draft legislation is revised to remove anomalies. The purpose of this article is to examine the operation and effect of these proposed provisions, highlighting both positive and negative aspects
Month:
May

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