GST Cash and Accrual Mismatches: Avoiding the Avoidance

Zu, Y and Krever, R (2017) GST Cash and Accrual Mismatches: Avoiding the Avoidance. Australian Tax Review, 46 (4). pp. 271-283. ISSN 0311-094X



  • Zu, Y
  • Krever, R
Copyright, Publisher and Additional Information: This is an author produced version of a paper published in Australian Tax Review. Uploaded in accordance with the publisher's self-archiving policy.
Keywords: GST/ VAT; cash basis accounting; accrual basis accounting; avoidance; GAAR; SAAR
  • Published: December 2017
  • Accepted: 14 September 2017
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 07 Nov 2017 12:58
Last Modified: 28 Jan 2018 05:56
Status: Published
Publisher: Thomson Reuters

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