Review of the Legal Framework for the Administration of the Goods and Services Tax — Issues Paper
July 2008
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Foreword
Executive Summary
Introduction
Chapter 1: Basic Administrative Rules
Chapter 2: Other Rules
Chapter 3: Subsequent Events
Chapter 4: GST Administrative Environment
Glossary
Appendices
Appendix A: Terms of Reference
Appendix B: Questions
Appendix C: Commissioner's Discretions and Determinations
Appendix D: Example of a BAS Easy Snapshot Method Approach
Appendix E: Example of a BAS Easy Business Norms Method Approach
Appendix F: Rulings Comparison
