The Tax Institute wishes to seek clarification of the Commissioner's interpretation of subsection 38-190(3)(c)(iii) of the A New Tax System (Goods and Services) Act 1999 (Cth) (GST Act). This subsection was inserted into the legislation by virtue of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth) (TSLA) with effect from 1 October 2016.
GST
Supplies no longer treated as GST-free due to amendments with effect from 1 October 2016
Published Date: 1 May 2018
Details
- Published By:The Tax Institute
- Published On:1 May 2018
- Session Name:Supplies no longer treated as GST-free due to amendments with effect from 1 October 2016
- Read Time:10+ minutes
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