Notional supplies
Calculation methods
Capital statement
Commentary –
Indirect Tax Reporter ¶58-545
Direct observation
Commentary –
Indirect Tax Reporter ¶58-560
;
Indirect Tax Reporter ¶58-565
Mark-up
Commentary –
Indirect Tax Reporter ¶58-540
Stock reconciliation
Commentary –
Indirect Tax Reporter ¶58-550
Wet-and-dry
Commentary –
Indirect Tax Reporter ¶58-570
Remuneration of labour only subcontractors, calculation formula