- Description
- Specifications
This paper analyses the impact of the Goods and Services Tax on Consumers and includes commentary on:
- Goods And Services Tax (GST) Introduced To Australia
2. GST Defined
3. GST Rate
4. GST Scheme
5. Option Of Not Registering For GST
6. Taxable Activity
7. Exclusions ("GST Free Supplies" - Goods And Services)
8. Food - GST Free Unless .....
9. Food That Is Not GST Free
10. Examples Of Food Free Of GST
11. Medical And Health Services That Are Free Of GST
12. Education Services That Are Free Of GST
13. GST Free Activities
14. Input Taxed Supplies/Activities (Exempt Supplies And Goods)
15. Input Taxed
16. Tourist Refund Scheme
17. Short Term Accommodation In Commercial Premises
18. Predominately Long Term Commercial Accommodation
19. Charging Long Term Customers - If The Business Does Not Provide Predominately Long Term Accommodation
20. Deposits
21. Deposit Forfeited
22. Second Hand Goods
23. Displayed Prices
24. Unregistered Business (Without Australian Business Number Or GST Registration)
25. Insurance
26. The Consumer Pays The GST!
27. If You Own A Rental Property
28. Supply Of Second Hand Goods By A Charity
29. Donations To Charities
30. Raffles And Bingo
31. School Tuckshops/Canteens
32. Body Corporate
33. Dividends And Interest Received
34. Mortgages
35. Professional Assistance