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Comments on Draft Ruling GSTR 2000/D7: Goods and Services Tax: Supplies connected with Australia

Published on 01 May 00 by THE TAX INSTITUTE

Comments by CPA Australia, ICAA, TIA and Taxpayers Australia in relation to GSTR 2000/D7: Supplies connected with Australia. Comments on the ruling - Paragraph 20: Paragraph 20 of the draft ruling gives an example whereby Aero Co (an Aust resident Co) leases a light aircraft to Flight Co (an Aust resident Co). The aircraft is to be used partly in Australia and partly in New Zealand. The supply is connected with Australia, however, it is GST-free to the extent that the plane is for use outside Australia.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
- Current at 19 November 2004
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NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
AUSTRALIAN SOCIETY OF CERTIFIED PRACTISING ACCOUNTANTS
- Current at 19 November 2004
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TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAXATION INSTITUTE OF AUSTRALIA
- Current at 19 November 2004
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