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07 Jun 12 GST and telecommunications - GSTD/D1-D4

On 6 June 2012, the ATO released for public comment by 6 July 2012 the following 4 draft GST Determinations:

  • GSTD 2012/D1 Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?\
  • GSTD 2012/D2 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
  • GSTD 2012/D3 Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in s 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
  • GSTD 2012/D4 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under s 38-570(1) and s 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?

 


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