Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 48-40(2)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 48-40(2)

2 documents

Intra-group supply when an invoice is issued after recipient leaves a GST group

Intra-group supply of services that is partly performed after the recipient leaves the GST group