首先,需要将卖出的房子按照土地面积进行比例分配。假设卖出的房子占整个土地的40%。🔹 计算Margin:$657788.3 🔹 GST Margin Scheme:$59798.93💡 在卖房时,税局会先预缴7%的GST,即$82250。根据Margin Scheme的计算,实际需要缴纳的GST为$59798.93。如果预缴的GST比实际应缴的多,多缴的部分可以退还。0 0 发表评论...
The AAT also seemed swayed by the fact that the taxpayer acted conservatively by calculating and returning GST without including any of the Preparatory Works in its margin scheme cost base, due to the uncertainty as to the correct value of those works. In that context, the AAT concluded that ...
The margin scheme did not only serve as a special transitional rule for supplies of premises that were under construction at the time of the introduction of GST, but also provides for a structural reduction of the GST burden on wholly post-introduction transactions. The latter rules were subject...
1. GST, real estate sales and the 'margin scheme' [J] . SCOTT PATTERSON Australian Farm Journal . 2005,第9期 机译:消费税,房地产销售和“保证金计划” 2. The Effects of Estate Sales of Residential Real Estate on Price and Marketing Time [J] . Justin D. Benefield, Ronald C. Ruth...
To this end, the classification scheme is repeated by randomly permuting the class labels for π different times (π = 100, in our experiments). Then, a p-value can be calculated, which would show the portion of the runs for which the misclassification rate is better than the ...
[1869] GST: controller of land not required to use margin scheme in exercising power of sale.(Goods and service tax)(Ultimate Property Group Pty Ltd)(Brief Article)Hill, Peter
GST Margin Scheme Changes Finally Before Parliament.Stavropoulos, David
The article reports on the introduction into parliament of the goods and services tax (GST) margin scheme integrity measures in Australia on September 25, 2008. It states that the proposed amendments have potentially significant implications, particularly for both inbound and outbound property ...
Changes to GST Margin Scheme Close LoopholesPROPERTY developers seem to have an inclination for finding inventive ways of doing things.The Chronicle (Toowoomba, Australia)
[460] GST compliance, and the margin scheme in particular.(goods and services tax)(Brief Article)Hayes, Terry