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ATO's Comments on Draft Goods and Services Tax Ruling GSTR 2002/D4

Published on 21 Mar 03 by THE TAX INSTITUTE

This is the ATO's response to issues raised in the joint submission on draft Ruling GSTR 2002/D4 on behalf of the Institute of Chartered Accountants in Australia, the Taxation Institute of Australia and CPA Australia. The issues were considered in the preparation of GSTR 2003/3 When is a sale of real property a sale of new residential premises.

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