House of Representatives

Tax Laws Amendment (2010 GST Administration Measures No. 3) Bill 2010

Tax Laws Amendment (2010 GST Administration Measures No. 3) Act 2010

Explanatory Memorandum

Circulated By the Authority of the Treasurer, the Hon Wayne Swan MP

[1]
Where the supply is made by a subcontractor that also brought the goods to Australia, the supply is also GST-free.

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