All about GST in Australia

By Chris Sievers, Barrister

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Legislative Determinations – simplified accounting methods

SAM 2016/38 – Goods and Services Tax: Simplified Accounting Method Determination (No. 38) 2016 for Restaurants, Cafes and Caterers – purchases snapshot method

SAM 2015/29 – A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No.29) 2015

SAM 2015/28 – A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No.28) 2015

SAM 2007/1 – Simplified GST Accounting Methods Legislative Instrument (No. 1) 2007 – food retailers

SAM 2006/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2006 – restaurants, cafes and caterers

SAM 2005/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified Accounting Method Determination (No. 1) 2005 – supermarkets or convenience stores

SAM 2004/1 – A New Tax System (Goods and Services Tax) Act 1999 Simplified GST Accounting Methods Determination (No. 1) 2004 – government prisons

SAM 2001/1 – A New Tax System (Goods and Services Tax) (Simplified GST Accounting Methods) Determination 2001 – arrangements for specific types of food retailers

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Chris Sievers is a barrister specialising in revenue law, with a particular focus on GST.
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Recent Posts

  • Commissioner issues draft Determination on the operation of the 4 year limitation period to claim an input tax credit or fuel tax credit November 25, 2018
  • Commissioner publishes GST ruling on supplies of goods connected with the indirect tax zone September 20, 2018
  • Commissioner publishes public ruling on supplies of real property connected with the indirect tax zone (Australia) August 23, 2018
  • Inspector General of Taxation publishes report on GST Refunds August 16, 2018
  • Federal Court allows Commissioner’s appeal against order of Tribunal for the production of internal legal advice August 7, 2018

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The material and opinions in this site are those of the author and should not be used or treated as professional advice and readers should rely on their own enquiries in making any decisions concerning their own interests.

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