Legislation

GST Act s 38-570(3)(a) and paragraph 38-570(3)(b)

ATO documents that consider GST Act s 38-570(3)(a) and paragraph 38-570(3)(b)

1 document

GSTD 2012/D4 (Finalised)replacedGSTD · 2012

Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?