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On 11 September 2009, the Taxation Institute lodged a submission with the Board of Taxation in relation to its review of the application of GST to cross-border transactions announced on 12 May 2009 and, in particular, in relation to the Board's Issues Paper, "Review of the Application of GST to Cross-Border Transactions" (Issues Paper). The submission addresses each of the questions in the Issues Paper, namely, those questions in chapters 4, 5 and 6.  In addition to the submission, the Taxation Institute also refers to its earlier submission in relation to the Review of the Legal Framework for the Administration of the GST in respect of "International Issues".

For a copy of the submission, go here.

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