The issue being referred to here is commercial reality. If it can be shown that only or dominant reason that a particular change in operations is made is to obtain a taxation benefit, then change can be challenged under Anti-Tax Avoidance Measures.

So, it would be wise to think of ways that a business may be reasonably separated into discrete business units. For example, are there local and overseas customers? Can overseas customers be serviced from another company, and therefore not have to be charged GST? They cannot claim GST charged by another country, and higher price to them may make them think about using your service.

If there are adult and children’s classes for martial arts classes, can they be split up into different companies, with neither company having to register for GST? If customers are private individuals, and not businesses that can claim GST, why keep business large and have to pay GST, whether or not you can recover GST from customers in your pricing?

If you have an arts and crafts school, can you separate arts from crafts? Are there different teachers? What is commercial reality for change?

If you are exporting products, they will be exempt from GST. No tax planning is required in case of export of products. So we are talking about services that are provided in one country for benefit of overseas customers or clients.

Even at computer, we dial up our Internet “Service” Provider to gain access to information highway. The instantaneous delivery of sorted out information within seconds is now norm. Proper navigation “performance” (that word again) allow us to surf World Wide Web streamlining information at our fingertips. ” With improved search engine technology, return of consumer searches has become more categorically specific-once again proving better performance results in better service

Take a look around, and you will notice service performances touch every part of our daily lives-many of which are taken for granted.

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