Page has been enhanced for readability, with the content reorganised into the key sections of overview of customer accounting, how GST-registered businesses are to report such transactions in their GST returns and special situations.
Page has been enhanced for readability and reorganised to highlight who can use the Assisted Self-help Kit (“ASK”), what is ASK, its benefits and when ASK is required to be used.
Page has been enhanced for readability, with the introductory explanation reframed to distinguish compensatory payments from consideration for a supply, and new examples added to illustrate payments that are compensatory in nature.
