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

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Goods and services tax: does an Australian repairer make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?

Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999