- Description
- Specifications
This paper concentrates on issues that were applicable after 1st July 2000 for Motor Vehicle Industries relative to GST.
Items discussed are as follows:
- GST Is Now With Us
- Exclusion - Cars For Disabled Persons
- Luxury Vehicle Tax
- Phase In Of Income Tax Credits For New Motor Vehicles
- Supply Of Vehicle That Would Have Been Exempt From Sales Tax
- Second Hand Cars - Purchases From An Unregistered Person
- Stock Write Back - No GST Adjustment
- ACCC Action Against A New Car Dealer
- ACCC Price Tests - Car Parts
- Second Hand Goods On Hand At 30th June 2000
- Business Activity Statement
- G1 - Total Sales And Income And Other Supplies
- G2 - Exports (GST Free Supplies)
- G3 - Other GST Free Supplies
- G9 - GST Debit Amount
- Acquisitions
- G10 - Capital Acquisitions
- G11 - Other Acquisitions
- Acquisition Of Second Hand Trading Stock E.G. Motor Vehicles From Unregistered Persons Included In G11
- Compulsory Third Party Motor Vehicle Insurance - Do Not Include At G11
- Financial Supplies Threshold Exception In G11