Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 153-A (General) and 153-B (Principals and intermediaries as separate suppliers or acquirers), Division 57 (Resident agents acting for non-residents) and Division 111 (Reimbursement of employees etcetera)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 153-A (General) and 153-B (Principals and intermediaries as separate suppliers or acquirers), Division 57 (Resident agents acting for non-residents) and Division 111 (Reimbursement of employees etcetera)