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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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Notes Online Home 2019 Tax Hot Spots GST developments
In this chapter of the seminar notes we look at GST developments, under the following broad headings:
- Time limits for claiming GST credits
- GST concessions and real property sales
- ITC claims based on book entries denied
- GST at settlement – Trap for vendors!