State of the nation - March 2013
The 1st edition of GST Direct for 2013 is full of topical GST issues relevant to all businesses including:
- A snapshot of the economy in relation to GST
- GST adjustments relevant when finalising your 2012 income tax return
- A proposal to allow Inland Revenue to limit GST refunds for overpaid GST and other proposed changes in the December remedial issues paper
- New proposals relevant to non-resident businesses including the ability to recover GST on costs and GST group membership
- Timing of recovering import GST
- GST and cloud computing - New Zealand implications.