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GST changes
- GST-application of the definition of “land” to leases
- Treatment of services acquired by a purchaser
- Information requirements in section 78F
- Clarifying the application of the “concurrent use of land” provision
- Adjustments on disposals before the end of an adjustment period
- Taxable use of motor vehicles
- Application of section 21B
- Input tax available for imported goods
- Adjustments for goods and services acquired before 1 April 2011
- GST registration requirements in undisclosed agencies
- Transactions involving nominations
- Reverse charge rules
- GST and late payment fees
- Liquidators and receivers changing GST accounting basis
- Second-hand goods input tax credit
- GST and the credit card service fee
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