Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 38-190 (1)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-190 (1)

2 documents

GST and supply of IT industry domain name to a non-resident recipient outside Australia

GST and supplies of marketing support services by a resident to a non-resident outside Australia