GST : practical advice on getting it right /
Goods and services tax
presenters, Catherine Bibbey, Gary O'Neill, Eugen Trombitas.
- 137 pages ; 30 cm.
- New Zealand Law Society seminar .
- New Zealand Law Society seminar. .
"May 2007.".
GST framework and the key principles of GST-- Time of supply -- When is a property development a taxable activity? -- Co-owners and partnership property -- Going concerns and GST offsets -- Dealing with the purchaser's interest -- Change of use adjustments -- Priority of payments : mortgagees -- The commercial v residential dwellings distinction -- Contractual/documentation issues : rectification - mistake -- Cancelled contracts and credit notes : forfeited deposits -- Trustee and GST liabilities -- Second-hand goods & associated persons -- Deregistration -- Illustrations and special cases -- [Appendices]. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15.
Value-added tax--Law and legislation--New Zealand Taxation--Law and legislation--New Zealand