Published on 27 Mar 06
by THE TAX INSTITUTE
A joint professional body submission on the draft GST ruling GSTR 2006/D2 Goods and Services Tax: in the application of paragraph (b) of item 3 in the table in subsection 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?
TAXPAYERS AUSTRALIA INC
TAXATION INSTITUTE OF AUSTRALIA
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NATIONAL INSTITUTE OF ACCOUNTANTS