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The AAT has held that a clothing importer made taxable supplies to its Australian customers. Each supply "involve[d] the goods being brought to Australia", and in each case the importer was the entity importing the goods. That means that the supplies were "connected with Australia" and, all other elements of a "taxable supply” being satisfied, the importer must pay GST: Clothing Importer and FCT [2011] AATA 281 (AAT, Frost SM, 29 April 2011).


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