000 00702cab a2200241 4500
001 ABS53508
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u4796
041 _aeng
100 _aPrice, J.
245 _aMargin scheme mark 2
260 _c1995
350 _a0
490 _aTaxation
_v25 May 1995, 198-200(3)
520 _aThe introduction of the margin scheme for secondhand goods will have implications for value added tax. Discusses the effects that this will have on businesses.
650 _aMARGIN SCHEME
650 _aSECONDHAND GOODS
650 _aVALUE ADDED TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c2901
_d2901