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Adopting the general rulings system for indirect taxes and excise - overview

 
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Terms we use

When we say:

  • indirect taxes, we are referring to goods and services tax (GST), luxury car tax (LCT) and wine equalisation tax (WET)
  • GST credit, we are referring to the GST term input tax credit
  • payment, we are referring to the GST term consideration
  • sale, we are referring to the GST term supply.

Last Modified: Thursday, 25 November 2010
 
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