Published on 06 Sep 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper updates recent issues and discussions relating to cross border transactions and GST.
- Board of Taxation recommendations - current status
- the jurisdictional reach of Australia’s GST
- 2012 budget announcement
- supplies of goods by Non-residents
- GST Permanent establishment
- low value threshold for imported goods
- non-resident agency provisions
- transport – subdivision 38-K.