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Goods & Services Tax Determination - GSTD 2000/D2

Published on 07 Nov 00 by THE TAX INSTITUTE

Goods and Services Tax: when is a supply of food, in terms of paragraph 38-31(1)(a) of the A New Tax System(Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'?

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA

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