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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-355(1)
5 documents
Goods and services tax: what is a 'destination outside the indirect tax zone' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?
Compendium
GST and the supply of a security and safety assessment of goods to be transported overseas
GST and inwards port service charges
Goods and services tax: what is a 'destination outside Australia' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?