Legislation

TAA 1953 s III - when particular entity types are in Australia in relation to the supply 200 Part IV - apportionment 439 Part V - further examples 482 Detailed contents list 509 Ruling Relying on this Ruling This publication is a public ruling for the purposes

ATO documents that consider TAA 1953 s III - when particular entity types are in Australia in relation to the supply 200 Part IV - apportionment 439 Part V - further examples 482 Detailed contents list 509 Ruling Relying on this Ruling This publication is a public ruling for the purposes

1 document

GSTR 2004/7currentGSTR · 2004

Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?