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Edition 53 - Government Grants and Charges - GST and the BAS

Edition 53 - Government Grants and Charges - GST and the BAS

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The GST treatment of government taxes, fees, charges and grants is a complex area. Differing treatment applies depending on which fee/charge/tax is imposed, and who (for example, government or business) is imposing it. The format of this Knowledge Base will be to provide a detailed review of government taxes, fees, charges and grants and to identify how these components of the GST system should be treated when preparing a BAS


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