A blueprint for the interpretation of GST Act 1985 with reference to Privy Council and Supreme Court decisions
GST is a substantial revenue raiser for New Zealand. It has been internationally acclaimed and adopted by other countries. The framework for the tax is prescribed by the Goods and Services Tax Act 1985 ("the Act"). Under the Act, GST is charged on a supply of goods and services made in New...
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Format: | Others |
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Auckland University of Technology,
2010-06-24T00:39:49Z.
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Online Access: | Get fulltext |