GST treatment of debt and equity income streams - an Australian view

Journal
Stacey, P.; Brown, W.
International VAT Monitor 2003 (Volume 14), No. 4
PriceUSD 45

The authors examine how dividends and interest receipts are treated for VAT or GST purposes in the United Kingdom and the European Union, Canada and New Zealand. They then analyse how application of a composite supply doctrine might apply to determine the GST treatment of dividends and interest receipts in Australia.