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Edition 39 - GST and the Disposal of Capital Assets

Edition 39 - GST and the Disposal of Capital Assets

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This first part of a two-part edition series examines when you should account for GST on the disposal of capital assets. This edition covers: Disposal of a capital asset, When to account for GST, When not to account for GST, Decreasing adjustments, Recording GST, Disposals to associates, Cancellation of GST registration; and Real Property.


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