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Keywords: Australia – GST
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (2): 67–84.
Published: 01 October 2004
... rated. © Emerald Group Publishing Limited 2004 Australia – GST Canada – GST/HST Developers registered for VAT Goods and services tax (GST) Harmonious sales tax (HST) New residential properties (housing) Principles of taxation South Africa – VAT United Kingdom – VAT Value‐added tax...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2004) 12 (1): 119–136.
Published: 01 April 2004
... with those of the United Kingdom, Canada and Australia. Similarities and differences were determined and discussed. It was ascertained that the selected countries all have special rebates or concessions regarding new housing, whereas South Africa has none. Australia – GST Canada – GST/HST Developers...
