Sales Tax : A Practical Guide to Simplification

Analyses the new Tsimplified' or Tstreamlined' sales tax which came into effect on 1 January 1993. Covers topics such as the legislative framework, determination of sales tax liability, anti-avoidance provisions and assessments, penalties and prosecutions, and points out where the new legislation differs from its predecessor. Includes a glossary and an index. The editors are all members of Arthur Andersen's National Indirect Tax Practice.Andersen, Arthur is the author of 'Sales Tax : A Practical Guide to Simplification', published 1993 under ISBN 9780409307641 and ISBN 0409307645.