LAWCOMM 403 long notes.docx-CONTENTS Tip...
LAWCOMM_403_long_notes.docx-CONTENTS Tips ......................................................................................................................................................................................... 4 Introducon ............................................................................................................................................................................
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LAWCOMM 403 long notes.docx-CONTENTS Tips ...........
LAWCOMM_403_long_notes.docx-CONTENTS Tips ......................................................................................................................................................................................... 4 Introducon ............................................................................................................................................................................
LAWCOMM 403 long notes.docx-CONTENT...
LAWCOMM_403_long_notes.docx-CONTENTS Tips ......................................................................................................................................................................................... 4 Introducon ............................................................................................................................................................................
Page 3
Withholding taxes
...............................................................................................................................................................
124
PAYE income
.................................................................................................................................................................................
124
Fringe benefits
..............................................................................................................................................................................
125
Resident passive income and non-resident passive income
........................................................................................................
126
Resident passive income
...........................................................................................................................................................
126
Non-resident passive income
...................................................................................................................................................
127
Residenal land purchase moneys
...............................................................................................................................................
127
Tax avoidance
......................................................................................................................................................................
130
History and policy of tax avoidance rules
.....................................................................................................................................
130
The general an-avoidance rule
...................................................................................................................................................
130
Older cases on a general an-avoidance rule
...........................................................................................................................
131
The current test – the Parliamentary contemplaon test
.......................................................................................................
133
Goods and services tax
........................................................................................................................................................
138
Introducon
..................................................................................................................................................................................
138
The basic charge to tax
.................................................................................................................................................................
141
Is the supply of goods and services chargeable for GST?
.........................................................................................................
141
Exempt supplies
........................................................................................................................................................................
144
Zero-rated supplies
...................................................................................................................................................................
145
Timing rules
...................................................................................................................................................................................
146
Pricing
...........................................................................................................................................................................................
147
Input tax credits
............................................................................................................................................................................
147
Filing a return
............................................................................................................................................................................
147
Second-hand goods credits
.......................................................................................................................................................
147
Adjustments
..............................................................................................................................................................................
148
Tax invoices, credit notes and debit notes
...................................................................................................................................
148
Imported goods and services
........................................................................................................................................................
148
Imported goods
.........................................................................................................................................................................
148
Imported services
.....................................................................................................................................................................
149
Cross-border supplies of remote services
................................................................................................................................
149
Tax Administraon Act
........................................................................................................................................................
151
Use of Money Interest
..................................................................................................................................................................
151
Penales
........................................................................................................................................................................................
151


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Great resource for chem class. Had all the past labs and assignments
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Santa Clara University
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