The Impact of a Goods and Services Tax (GST) on Sport
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The introduction of a Goods and Services Tax (GST) in Australia will have a profound impact on many sporting bodies that will now have to understand and operate within the complexities of this new system of indirect taxation. Many issues arise in this context, including whether such bodies need to register under the new rules, as well as how to treat the various supplies that are made to sporting bodies, including sponsorships, grants and prize monies. The purpose of this article is to explain how the new rules will affect sporting bodies, as well as highlighting important features of the new rules that sporting bodies need to be aware of.
The journal provides essential information for business law and taxation academics and business professionals in Western Australia with a particular emphasis on examining how law is applied in business
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