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26 Apr 077 GST: when does 'effective use or enjoyment' of a supply 'take place outside Australia'? - GSTR 2007/2

This final GST Ruling was issued on 24 April 2007. It was previously released in draft form as GSTR 2006/D2: see 2006 TAXVINE No 6 (20) (3 March 2006). Its full title is "Goods and services tax: in the application of paragraph (b) of item 3 in the table in s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?"

As a result of the issue of GSTR 2007/2, the ATO has issued an Addendum to GSTR 2005/6 to make it consistent with the views expressed in GSTR 2007/2.

For a copy of GSTR 2007/2, go here

For a copy of the Addendum to GSTR 2005/6, go here

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