Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 38-190(1) (item 3)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-190(1) (item 3)

1 document

GSTD 2012/D2 (Finalised)replacedGSTD · 2012

Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?