shopping_cart

Your shopping cart is empty

Supplies no longer treated as GST-free due to amendments with effect from 1 October 2016

Member Price: Free
Non Member Price: Free
file_download Download

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 01 May 18 by THE TAX INSTITUTE

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.

Author profile

THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
Click here to expand/collapse more articles by THE TAX INSTITUTE.

 

Copyright Statement