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GUEST OPINION
GST is designed to be a comprehensive tax on expenditure. In economic terms it is the same as a retail sales tax except rather than just levying tax on final consumption – the retail level – it levies tax on each intermediary.
Fundamental to GST is that ultimately only
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Robin Oliver
Fri, 13 Jun 2014
Fri, 13 Jun 2014
© All content copyright NBR. Do not reproduce in any form without permission, even if you have a paid subscription.
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OPINION: Revenue Minister wrong in law and in principle - former IRD commissioner
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