CSE3900 - How the conditions are to be interpreted: Direct Reimbursement of Costs: contents
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CSE3920What is meant by ‘direct reimbursement of costs’?
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CSE3940What is the position if the CSG needs to raise funds?
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CSE3960How are charges for management and similar services to be treated?
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CSE3980What is transfer pricing and does it apply to services supplied by a CSG to its members?
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CSE4000If the direct tax transfer pricing rules apply will they preclude use of the exemption as affected transactions may not comply with the ‘exact reimbursement of costs’ rule?