Includes:
- Determining if an intangible is connected with the ‘indirect tax zone’
- GST input tax credits for credit card business
- Compliance approach to GST apportionment of acquisitions relating to financial supplies
- Updated guidance for providers of financial supplies
- GST treatment of government land development arrangements in the ACT
- Determining the extent of creditable purpose for car expenses
- Guidance on environmental criteria for FTC claims
Source PWC