Zero-Rated Supply
A supply (such as an export) on which GST is charged at 0%, with the supplier still entitled to claim input tax credit — distinct from an exempt supply.
Related terms
- Working Paper
The document that records the procedure performed, the evidence examined, and the conclusion reached — the primary record of audit work, reviewed and signed off before the file closes.
- XBRL Filing
Extensible Business Reporting Language — a structured data format in which specified companies must file their financial statements with the Registrar of Companies, enabling machine-readable comparison across filings.
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