GST transitional rules

Journal
Krever, R.E.
Australia
International VAT Monitor 1999 (Volume 10), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In Australia, the GST will replace the wholesale sales tax as of 1 July 2000. Description of the GST Transaction Act which regulates the tax treatment of transactions spanning the end of the wholesale sales tax and commencement of the GST.