Why simple GST treatment of real property is important

Peacock, C 2010, 'Why simple GST treatment of real property is important', Tax Specialist, vol. 13, no. 4, pp. 216-222.


Document type: Journal Article
Collection: Journal Articles

Title Why simple GST treatment of real property is important
Author(s) Peacock, C
Year 2010
Journal name Tax Specialist
Volume number 13
Issue number 4
Start page 216
End page 222
Total pages 6
Publisher Taxation Institute of Australia
Abstract The GST treatment of real property is well known for its exemptions. In this article the operation of the GST system in the European Union is discussed as an example in which real property is treated in a complex way with many different exemptions. The GST system used in the European Union is then compared with a simpler GST system, the New Zealand system. Through the use of this comparison it is explained that it is best that the GST treatment of real property is administered in a simple way with few exemptions.
Subject Taxation Law
Keyword(s) GST
VAT
real property
ISSN 13291203
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Created: Mon, 20 Sep 2010, 09:19:42 EST by Catalyst Administrator
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