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  • 1.b. How is GST calculated?

    Non-interpretative - straight application of the law.

    Bailment fees charged by the finance company in relation to the supply of the bailment are consideration for a taxable supply, and are accordingly subject to GST. The subsequent sale of the vehicle to the dealer is also a taxable supply and is subject to GST.

      Last modified: 07 Jun 2012QC 16411