The Grapes of Wrath : GST and Food

The issue of taxing wine grapes provoked a strong reaction from the wine industry and resulted in the Commissioner of Taxation’s recent press release that announced that wine grapes were considered to be GST free. This article examines the decision by the Commissioner of Taxation to classify grapes used for the manufacture of wine as exempt from the Goods and Services Tax

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Year of publication:	2013
Authors:	Kenny, Paul
Publisher:	[S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Australien \| Australia \| Ernährungssicherung \| Food security \| Ernährungsindustrie \| Food industry \| Weintraube \| Grapes \| Indien \| India

Extent:	1 Online-Ressource (9 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Journal of Australian Taxation, 2002 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments October 8, 2002 erstellt
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H25 - Business Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014152971