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GSTR 2017/D1 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia) 

  • This draft Ruling discusses when supplies of goods are connected with Australia under subsections 9-25(1), (2) and (3) of A New Tax System (Goods and Services Tax) Act 1999 (GST Act). 
  • You are invited to comment on this draft Ruling by 19 January 2018. Please contact the Institute’s Tax Policy team

GSTR 2017/D2 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia) 

  • The draft Ruling discusses when a supply of real property is connected with the indirect tax zone under subsection 9-25(4) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act). 
  • You are invited to comment on this draft Ruling by 19 January 2018. Please contact the Institute’s Tax Policy team.
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