Delany, Tom (2002) Cessation of registration. Australian GST Journal, 2 (8). pp. 146-148.
PDF (Scanned Version of Record)
For most business transactions it could be stated that the job is not complete until the paperwork is done. This is certainly true in relation to finalising any outstanding GST consequences when an entity ceases to be registered for GST. In GST Today, Issue 26, February 2001, [26.4] Bernard Kellerman discussed some of the consequences of ceasing to be registered for GST. This article takes this issue a little further by discussing the specific operation of Div 138 of the GST Act.
|Item Type:||Article (Commonwealth Reporting Category C)|
|Additional Information:||Scanned Version of Record deposited with permission of publisher.|
|Uncontrolled Keywords:||GST; cessation; ceasing; registration|
|Subjects:||390000 Law, Justice and Law Enforcement > 390100 Law > 390118 Taxation Law|
|Depositing User:||Mrs Cynthia Douglass|
|Date Deposited:||19 May 2009 03:24|
|Last Modified:||02 Jul 2013 23:15|
Actions (login required)
|Archive Repository Staff Only|