Author: Philip McCouat
Publisher: CCH Australia Limited
ISBN: 1921701420
Category : Business enterprises
Languages : en
Pages : 793
Book Description
The Australian Master GST Guide containsa clear, practical explanation of GST withnumerous examples of how it works inpractice. It is up to date to 1 January 2011 andincorporates all changes and all proposedchanges to the GST law. Particular attentionis given to key subject areas such as realproperty, imports/exports, finance, transport,food, education, health and charities.Significant coverage of audit, complianceactivities and planning opportunities is alsoincluded.
Australian Master GST Guide, 2011, 12th ed
Author: Philip McCouat
Publisher: CCH Australia Limited
ISBN: 1921701420
Category : Business enterprises
Languages : en
Pages : 793
Book Description
The Australian Master GST Guide containsa clear, practical explanation of GST withnumerous examples of how it works inpractice. It is up to date to 1 January 2011 andincorporates all changes and all proposedchanges to the GST law. Particular attentionis given to key subject areas such as realproperty, imports/exports, finance, transport,food, education, health and charities.Significant coverage of audit, complianceactivities and planning opportunities is alsoincluded.
Publisher: CCH Australia Limited
ISBN: 1921701420
Category : Business enterprises
Languages : en
Pages : 793
Book Description
The Australian Master GST Guide containsa clear, practical explanation of GST withnumerous examples of how it works inpractice. It is up to date to 1 January 2011 andincorporates all changes and all proposedchanges to the GST law. Particular attentionis given to key subject areas such as realproperty, imports/exports, finance, transport,food, education, health and charities.Significant coverage of audit, complianceactivities and planning opportunities is alsoincluded.
Australian Master Tax Guide 2011
Author:
Publisher: CCH Australia Limited
ISBN: 1921701374
Category : Income tax
Languages : en
Pages : 2337
Book Description
Income tax returns for the 2010/11 income year.
Publisher: CCH Australia Limited
ISBN: 1921701374
Category : Income tax
Languages : en
Pages : 2337
Book Description
Income tax returns for the 2010/11 income year.
Australian Master Tax Guide 2012
Author: CCH Australia Staff
Publisher: CCH Australia Limited
ISBN: 1922010847
Category : Business & Economics
Languages : en
Pages : 2305
Book Description
Publisher: CCH Australia Limited
ISBN: 1922010847
Category : Business & Economics
Languages : en
Pages : 2305
Book Description
New Zealand Master Tax Guide (2013 edition)
Author: CCH New Zealand Ltd
Publisher: CCH New Zealand Limited
ISBN: 1775470024
Category : Business & Economics
Languages : en
Pages : 1685
Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Publisher: CCH New Zealand Limited
ISBN: 1775470024
Category : Business & Economics
Languages : en
Pages : 1685
Book Description
The Master Tax Guide, New Zealand’s most popular tax handbook, contains practical examples and concise summaries of legislation, cases and IRD rulings and statements affecting the 2012/2013 and future tax years. The commentary is concise and easy to read. The new edition also includes discussion of various proposals introduced under the Taxation (Livestock Valuation, Assets Expenditure and Remedial Matters) Bill, including: proposed mixed use asset rules; new calculation methods for some foreign currency hedges; GST changes, including a new zero-rating rule; further livestock valuation changes.
Australian Master GST Guide 2012
Author: Philip McCouat
Publisher: CCH Australia Limited
ISBN: 192204203X
Category : Business & Economics
Languages : en
Pages : 793
Book Description
Publisher: CCH Australia Limited
ISBN: 192204203X
Category : Business & Economics
Languages : en
Pages : 793
Book Description
Tax Reform and the Tax Treatment of Debt and Equity
Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 364
Book Description
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 364
Book Description
Master Tax Examples 2010/11
Author: CCH Australia, Limited
Publisher: CCH Australia Limited
ISBN: 1921873418
Category : Business & Economics
Languages : en
Pages : 577
Book Description
Publisher: CCH Australia Limited
ISBN: 1921873418
Category : Business & Economics
Languages : en
Pages : 577
Book Description
Island off the Coast of Asia
Author: Clinton Fernandes
Publisher: Rowman & Littlefield
ISBN: 149856545X
Category : Political Science
Languages : en
Pages : 249
Book Description
This book examines Australian foreign policy in multiple dimensions: diplomatic, military, economic, legal and scientific. It shows how the instruments of statecraft have defended domestic concentrations of wealth and power across the 230-year span of modern Australian history. The pursuit of security has meant much more than protection from invasion. It gives priority to economic interests, and to a political order that secures them. This view of security has deep roots in Australia’s geopolitical tradition. Australia began its existence on the winning side of a worldwide confrontation. The book shows that the ‘organizing principle’ of Australian foreign policy is to stay on the winning side of the global contest. Australia has pursued this principle in war and peace, using the full arsenal of diplomacy, law, investment, research, negotiations, military force and espionage. This book uses many decades of secret files to reveal the inner workings of high-level policy.
Publisher: Rowman & Littlefield
ISBN: 149856545X
Category : Political Science
Languages : en
Pages : 249
Book Description
This book examines Australian foreign policy in multiple dimensions: diplomatic, military, economic, legal and scientific. It shows how the instruments of statecraft have defended domestic concentrations of wealth and power across the 230-year span of modern Australian history. The pursuit of security has meant much more than protection from invasion. It gives priority to economic interests, and to a political order that secures them. This view of security has deep roots in Australia’s geopolitical tradition. Australia began its existence on the winning side of a worldwide confrontation. The book shows that the ‘organizing principle’ of Australian foreign policy is to stay on the winning side of the global contest. Australia has pursued this principle in war and peace, using the full arsenal of diplomacy, law, investment, research, negotiations, military force and espionage. This book uses many decades of secret files to reveal the inner workings of high-level policy.
Australian Master Superannuation Guide 2010/11
Author: James Leow
Publisher: CCH Australia Limited
ISBN: 1921593946
Category : Pensions
Languages : en
Pages : 1329
Book Description
Covers all aspects of superannuation fund management, operations and administration.
Publisher: CCH Australia Limited
ISBN: 1921593946
Category : Pensions
Languages : en
Pages : 1329
Book Description
Covers all aspects of superannuation fund management, operations and administration.
Insurance in European VAT
Author: Marta Papis-Almansa
Publisher: Kluwer Law International B.V.
ISBN: 9041183612
Category : Law
Languages : en
Pages : 252
Book Description
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.
Publisher: Kluwer Law International B.V.
ISBN: 9041183612
Category : Law
Languages : en
Pages : 252
Book Description
Insurance constitutes a significant part of the financial services sector and is one of the foundations of modern economy and society. In the design of tax laws, however, whether and how to tax insurance is a complex issue that has become particularly controversial in the area of value-added tax (VAT). In the European Union, as in most of the world, insurance is exempt from VAT, but New Zealand and Australia do not follow this practice. Given that New Zealand’s simple, comprehensive goods and services tax (GST) – called ‘the world’s purest value-added tax’ – and its modified Australian version do not appear to suffer from the shortcomings in efficiency and effectiveness that plague European VAT, a comparison of the two systems is in order. This book is not only the first comparative in-depth study of the treatment of insurance in the two systems, but also the first comprehensive legal research devoted to the treatment of insurance in EU VAT published in English. Among the underlying issues and topics treated by the two systems covered are the following: – who has a right to deduct input VAT in relation to supplies inherent in insurance arrangements and to what extent; – what constitutes a supply of insurance and consideration for such a supply; – what transactions fall within the scope of the VAT Directive’s exemption for insurance; and – drawing a line between insurance and saving. The analysis is grounded in a methodology in which concepts of European VAT are compared with concepts performing the same function in the Australian and New Zealand GST laws. The author concludes with proposals for reform in EU VAT in the light of experience in these two major non-EU countries. Given that it has been proven that exemptions from VAT (such as insurance) cause a significant number of economic distortions and inefficiencies, this study represents a major contribution to a topical debate in European VAT law. It will be welcomed by taxation authorities, interested policymakers, practitioners, and scholars not only in Europe but worldwide.