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dc.contributor.authorIsle, Melissa Belle
dc.contributor.authorFreudenberg, Brett
dc.date.accessioned2018-10-15T03:45:32Z
dc.date.available2018-10-15T03:45:32Z
dc.date.issued2015
dc.identifier.issn1448-2398
dc.identifier.urihttp://hdl.handle.net/10072/99229
dc.description.abstractSmall businesses are seen as vital to the Australian economy. However one particular issue of concern is the stability of their cash flow which can be exacerbated by the unpredictability of the markets, management practices, availability of financing and taxes, such as the goods and services tax (GST). This article reports a multiple case study of small (including micro) businesses which explored how the interaction with the GST affected small businesses’ cash flow stability. Findings suggest that the cash flow stability of small businesses may be adversely affected when trading with retail consumers due to an inability to pass on the GST. Also, businesses trading with other businesses appear to face problems due to late payment by debtors. A common issue in supporting cash flow stability appears to be a lack of sophisticated cash management practices.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherUniversity of New South Wales
dc.publisher.urihttps://www.business.unsw.edu.au/research/research-journals/atax-journal/past-issues
dc.relation.ispartofpagefrom492
dc.relation.ispartofpageto532
dc.relation.ispartofissue2
dc.relation.ispartofjournaleJournal of Tax Research
dc.relation.ispartofvolume13
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1801
dc.titleCalm waters: GST and cash flow stability for small businesses in Australia
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© 2015 Atax, The University of New South Wales . The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.
gro.hasfulltextFull Text
gro.griffith.authorFreudenberg, Brett D.
gro.griffith.authorBelle Isle, Melissa N.


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