| 000 | 01054cam a2200253 4500 | ||
|---|---|---|---|
| 001 | ABS63496 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u110672 | ||
| 100 | _aAtii, G. | ||
| 245 | 2 | _aA public discrimination | |
| 260 | _c2001 | ||
| 490 |
_aTaxation _v146(3791) 25 January 2001, 390-391(2) |
||
| 520 | _aLooks at the difficulties and pitfalls of obtaining VAT relief on the conversion of business premises which includes a residential unit. At present if a new dwelling is created from the residential space within those commercial premises the work does not qualify for exemption from VAT under the VAT Act 1994 Sched 8 Group 5 (1(b)). Considers the definition of a dwelling and the Tribunal ruling in "Calam Vale Ltd" which declared this law to be 'absurd'. | ||
| 590 | _aABS | ||
| 650 | _aBUSINESS PREMISES | ||
| 650 | _aCALAM VALE LTD | ||
| 650 | _aCONVERSIONS | ||
| 650 | _aDWELLINGS | ||
| 650 | _aRESIDENTIAL UNIT | ||
| 650 | _aVAT ACT 1994 | ||
| 650 | _aVAT RELIEF | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c65949 _d65949 |
||