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dc.contributor.authorPinto, Dale
dc.date.accessioned2017-01-30T11:26:11Z
dc.date.available2017-01-30T11:26:11Z
dc.date.created2008-11-12T23:21:12Z
dc.date.issued2001
dc.identifier.citationPinto, Dale. 2001. The Impact of a Goods and Services Tax (GST) on Sport. Legal Issues in Business 3: 39-46.
dc.identifier.urihttp://hdl.handle.net/20.500.11937/11660
dc.description.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.

dc.publisherSchool of Business Law, Curtin University of Technology
dc.relation.urihttp://www.cbs.curtin.edu.au/journals/alrg/index.htm
dc.titleThe Impact of a Goods and Services Tax (GST) on Sport
dc.typeJournal Article
dcterms.source.volume3
dcterms.source.startPage39
dcterms.source.endPage46
dcterms.source.titleLegal Issues in Business
curtin.note

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

curtin.identifierEPR-290
curtin.accessStatusOpen access
curtin.facultySchool of Business Law
curtin.facultyCurtin Business School


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