Delany, Tom (2002) Cessation of registration. Australian GST Journal, 2 (8). pp. 146-148.
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Abstract
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 |
| Fields of Research (FOR2008): | 18 Law and Legal Studies > 1801 Law > 180125 Taxation Law |
| Subjects: | 390000 Law, Justice and Law Enforcement > 390100 Law > 390118 Taxation Law |
| Socio-Economic Objective (SEO2008): | UNSPECIFIED |
| ID Code: | 4998 |
| Deposited By: | |
| Deposited On: | 19 May 2009 13:24 |
| Last Modified: | 29 Aug 2012 14:40 |
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