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On 2 July 2014 the ATO withdrew the following GST advices.

  • GSTA TPP 053W Goods and services tax: Is GST payable on the taxable importation of consignment stock into Australia when ownership passes to the vendor as is the case with taxable supplies?
  • GSTA TPP 054W Goods and services tax: Is B’s payment to A consideration for A’s supply to B where, under an agreement between A and B: A licenses intellectual property to B (who sublicenses it to C) and; the amount B pays A is calculated by reference to the extent of B’s supply to C?


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