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  • Chapter 6. GST deferral scheme

    For source of ATO view, refer to paragraphs 283-288 of GSTR 2003/15 - Goods and services tax: importation of goods into Australia

    Overview

    This chapter describes how the GST Deferral scheme (DGST) will apply to the Mining and Energy Industries.

      Last modified: 01 Sep 2015QC 16450