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26 Apr 07 Addenda to 2 GST Rulings

On 24 April 2007, the ATO issued Addenda to the following 2 GST Rulings:

- GSTR 2003/7A - GST: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

- GSTR 2005/6A - GST: the scope of s 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

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