000 00880cab a2200277 4500
001 ABS51862
008 090401t1994 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u47506
041 _aeng
100 _aBaldwin, M.
245 _aVAT: simplification of commercial property rules
260 _c1994
350 _a0
490 _aEstates Gazette
_v(9447) 26 November 1994, 156-157(2)
520 _aExamines the proposed changes to the VAT rules which apply to commercial property transactions, discussing the developer`s self-supply, option to tax and co-ownership.
650 _aCO-OWNERSHIP
650 _aPROPERTY-COMMERCIAL PROPERTY
650 _aDEVELOPERS SELF-SUPPLY
650 _aOPTION TO TAX
650 _aPROPERTY TRANSACTIONS
650 _aVALUE ADDED TAX
650 _aVALUE ADDED TAX
690 _aTAXATION
942 _n0
948 _c04/03/1997
999 _c29959
_d29959