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    The Impact of a Goods and Services Tax (GST) on Sport

    19139_downloaded_stream_231.pdf (93.63Kb)
    Access Status
    Open access
    Authors
    Pinto, Dale
    Date
    2001
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Pinto, Dale. 2001. The Impact of a Goods and Services Tax (GST) on Sport. Legal Issues in Business 3: 39-46.
    Source Title
    Legal Issues in Business
    Additional URLs
    http://www.cbs.curtin.edu.au/journals/alrg/index.htm
    Faculty
    School of Business Law
    Curtin Business School
    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

    URI
    http://hdl.handle.net/20.500.11937/11660
    Collection
    • Curtin Research Publications
    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.

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