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    Simplified Accounting for the Goods and Services Tax ('GST') in the Retailing Industry: Some Food for Thought

    19137_downloaded_stream_229.pdf (155.3Kb)
    Access Status
    Open access
    Authors
    Pinto, Dale
    Date
    2002
    Type
    Journal Article
    
    Metadata
    Show full item record
    Citation
    Pinto, Dale. 2002. Simplified Accounting for the Goods and Services Tax ('GST') in the Retailing Industry: Some Food for Thought. Legal Issues in Business 4: 3-8.
    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/20.500.11937/3798
    Collection
    • Curtin Research Publications
    Abstract

    The introduction of a Goods and Services Tax ('GST') in Australia has already had a profound impact on many sectors of the economy that now have to understand and operate within the complexities of this new system of indirect taxation in Australia. A major consideration with the introduction of the GST has been the changes in accounting and computer systems that have become necessary to accommodate this new tax. The changes have been accompanied by higher administrative and compliance costs for businesses across sectors in the economy. This article looks specifically at simplified accounting measures that were introduced by the government from 1 July 2000 to assist business people in retail food businesses such as milk bars, bakeries, sandwich shops, and convenience stores, where some products are bought and sold GST-free. The simplified accounting methods are designed to save businesses in the retail industry time and paperwork.

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