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Submissions re Review of the Application of GST to Cross-Border Transactions Discussion Paper July 2009

Published on 11 Sep 09 by THE TAX INSTITUTE

This submission addresses each of the questions in the Issues Paper, namely, those questions in chapters 4, 5 and 6 (also summarised in Appendix B) and, for ease of reference, adopts the same numbering. In addition to this submission, the Taxation Institute refers to the Taxation Institute's earlier submission in relation to the Review of the Legal Framework for the Administration of the Goods and Services Tax in respect of "International Issues" and an extract of those submissions is enclosed for the Board's reference in respect of this review.

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