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Chartered Accountants ANZ recently had the opportunity to comment on this draft item which outlines the Commissioner’s proposed approach to applying the income tax return filing exemption in section...
Chartered Accountants Australia and New Zealand recently provided feedback to Inland Revenue on draft QWBA PUB00256: When does s 5(23) of the Goods and Services Tax Act 1985 apply to shift GST...
CA ANZ believes the draft Standard Practice Statement will help taxpayers clearly understand when the Commissioner will exercise her discretion...