The Impact of a Goods and Services Tax (GST) on Sport
Access Status
Authors
Date
2001Type
Metadata
Show full item recordCitation
Source Title
Additional URLs
Faculty
Remarks
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
Collection
Abstract
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.
Related items
Showing items related by title, author, creator and subject.
-
Howie, Erin; McVeigh, Joanne; Smith, Anne; Straker, Leon (2016)Introduction: The purpose of this study was to identify unique organized sport trajectories from early childhood to late adolescence in an Australian pregnancy cohort, the Raine Study. Methods: Participation in organized ...
-
Sabiston, C.; Pila, E.; Vani, M.; Thogersen-Ntoumani, Cecilie (2018)© 2018 Objectives: This scoping review explored the associations between physical activity, sport, and body image. Design: Scoping review. Method: The studies were identified and selected using broad search criteria using ...
-
McVeigh, Joanne; Howie, E.; Zhu, K.; Walsh, J.; Straker, Leon (2018)© 2018 American Society for Bone and Mineral Research There is a critical need for longitudinal cohort studies to consider the association of the cumulative exposure of physical activity during childhood and adolescence ...