The Resource Transfers of business and farm land under Australian GST

Transfers of business and farm land under Australian GST

Label
Transfers of business and farm land under Australian GST
Title
Transfers of business and farm land under Australian GST
Creator
Subject
Language
eng
Summary
Just like in many other jurisdictions, the reverse charge mechanism applies in Australia to supplies made by non-resident businesses. Whereas other jurisdictions may also apply the reverse charge mechanism to domestic transactions in order to prevent fraud, Australia intends, as the author explains in this article, to extend the scope of that mechanism, for practical reasons, to transfers of businesses as going concerns and sales of farm land
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 25 (2014),
http://library.link/vocab/creatorName
Joseph, A
Language note
English
http://library.link/vocab/subjectName
  • GST
  • transfer of business
  • agriculture, taxation of
  • immovable property
  • reverse charge mechanism
Label
Transfers of business and farm land under Australian GST
Instantiates
Publication
Label
Transfers of business and farm land under Australian GST
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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