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Legislation
ATO documents that consider GST Act s 9-25(6)
6 documents
Income tax: withholding from payments where recipient does not quote ABN
GST and supply of software by a non-resident to a Australian resident customer via e-mail
Income tax: Permanent establishment - What is 'a place at or through which [a] person carries on any business' in the definition of permanent establishment in subsection 6(1) of the Income Tax Assessment Act 1936?
Income tax: withholding from payments where recipient does not quote ABN
GST and reverse charge on cross border leases
GST and reverse charge on cross border operating lease