This paper concentrates on issues that were applicable after 1st July 2000 for Construction and Development Industries relative to GST.
Items discussed are as follows:
- GST Is Now With Us
 
- Deposit Forfeited
 
- Contracts Which Span 1st July 2000
 
- Valuation Of Work In Progress At 30th June 2000
 
- Margin Scheme
 
- Subcontractors
 
- Progress Payments
 
- Business Activity Statement
 
- G1 Total Sales And Income And Other Supplies
 
- G2 - Exports (GST Free Supplies)
 
- G3 - Other GST Free Supplies
 
- GST Debit Amount
 
- Acquisitions
 
- G10 - Capital Acquisitions
 
- G11 - Other Acquisitions