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01 Aug 13 Addendum: GST - stores and spare parts for international flights and voyages - GSTR 2003/4A2

On 31 July 2013, the ATO issued Addendum GSTR 2003/4A2. It amends Goods and Services Tax Ruling GSTR 2003/4 ("Goods and services tax: stores and spare parts for international flights and voyages") to reflect changes made by Indirect Tax Laws Amendment (Assessment) Act 2012 which came into effect on 1 July 2012.

 


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