The Impact of a Goods and Services Tax (GST) on Sport
The introduction of a Goods and Services Tax (GST) in Australia will have a profound impact on many sporting bodies that will now have to understand and operate within the complexities of this new system of indirect taxation. Many issues arise in this context, including whether such bodies need to r...
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| Format: | Journal Article |
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School of Business Law, Curtin University of Technology
2001
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| Online Access: | http://www.cbs.curtin.edu.au/journals/alrg/index.htm http://hdl.handle.net/20.500.11937/11660 |
| _version_ | 1848747865321504768 |
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| author | Pinto, Dale |
| author_facet | Pinto, Dale |
| author_sort | Pinto, Dale |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | The introduction of a Goods and Services Tax (GST) in Australia will have a profound impact on many sporting bodies that will now have to understand and operate within the complexities of this new system of indirect taxation. Many issues arise in this context, including whether such bodies need to register under the new rules, as well as how to treat the various supplies that are made to sporting bodies, including sponsorships, grants and prize monies. The purpose of this article is to explain how the new rules will affect sporting bodies, as well as highlighting important features of the new rules that sporting bodies need to be aware of. |
| first_indexed | 2025-11-14T06:55:56Z |
| format | Journal Article |
| id | curtin-20.500.11937-11660 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T06:55:56Z |
| publishDate | 2001 |
| publisher | School of Business Law, Curtin University of Technology |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-116602017-01-30T11:26:11Z The Impact of a Goods and Services Tax (GST) on Sport Pinto, Dale The introduction of a Goods and Services Tax (GST) in Australia will have a profound impact on many sporting bodies that will now have to understand and operate within the complexities of this new system of indirect taxation. Many issues arise in this context, including whether such bodies need to register under the new rules, as well as how to treat the various supplies that are made to sporting bodies, including sponsorships, grants and prize monies. The purpose of this article is to explain how the new rules will affect sporting bodies, as well as highlighting important features of the new rules that sporting bodies need to be aware of. 2001 Journal Article http://hdl.handle.net/20.500.11937/11660 http://www.cbs.curtin.edu.au/journals/alrg/index.htm School of Business Law, Curtin University of Technology fulltext |
| spellingShingle | Pinto, Dale The Impact of a Goods and Services Tax (GST) on Sport |
| title | The Impact of a Goods and Services Tax (GST) on Sport |
| title_full | The Impact of a Goods and Services Tax (GST) on Sport |
| title_fullStr | The Impact of a Goods and Services Tax (GST) on Sport |
| title_full_unstemmed | The Impact of a Goods and Services Tax (GST) on Sport |
| title_short | The Impact of a Goods and Services Tax (GST) on Sport |
| title_sort | impact of a goods and services tax (gst) on sport |
| url | http://www.cbs.curtin.edu.au/journals/alrg/index.htm http://hdl.handle.net/20.500.11937/11660 |