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Telecommunications Industry Liaison Group - issues register

Issue 7 - Contra (barter) arrangements

For source of ATO view, refer to GSTR 2001/6 - Goods and services tax: non-monetary consideration

The previous wording of this issue is provided in the footnote and represented the ATO view in relation to contra (barter) arrangements up until 28 November 2001. The current ATO view is in GSTR 2001/6. 4

Last Modified: Friday, 12 April 2013

Table of contents

Issue 1 Supply of capacity in an international telecommunication network.

Issue 2 - GST treatment of specific telecommunication supplies (taxable supplies)

Issue 3 - GST treatment of specific telecommunication supplies (GST-free supplies)

Issue 4 - GST treatment of specific telecommunication supplies (non-taxable supplies)

Issue 5 - Global billing

Issue 6 - Invoicing for supplies

Issue 7 - Contra (barter) arrangements

Issue 8 - The Melbourne Agreement and intercarrier supplies

Issue 9 - Overpayment and early payment of telephone charges

Issue 10 - GST-free supplies

Issue 11 - Customer service guarantee payments

Issue 12 - Transitional arrangements - long held timed telephone calls

Issue 13 - Tax invoices for prepaid telephone cards

Issue 14 - Compensation payments (excluding settlements of insurance claims)

Issue 15 - Prepaid phone cards supplied at a discount to their face value.

Issue 16 - Arrangements to simplify accounting for GST in relation to Division 100 vouchers

Issue 17 - Administrative arrangements for the phone card industry on the release of GSTR 2003/5 until further notice

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