GST issues registers
Tourism and hospitality industry partnershipIssue 5 - Land product supplied to non-residents (as principal)
| The content for this issue is a public ruling for the purposes of the Taxation Administration Act 1953 and can be found here. |
Inbound tour operators: date of implementation
Inbound tour operators: Guidance for BAS (Nov. 2003 to Jan. 2004)
Foreign tour operators: Guidance for BAS (Nov. 2003 onwards)
References
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- GSTD 2004/3 - Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
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- GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2).
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- GSTR 2003/7 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
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- GSTR 2001/8 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts.
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- GSTR 2018/2 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
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