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

    Non-interpretative- straight application of the law

    A New Tax System (Goods and Services Tax) Act 1999 Telecommunication Supplies Determination (No. 1) 2000, dated 17 November 2000 applies to telecommunication supplies made through an enterprise that is not carried on in Australia. This determination applies to many of the supplies listed in this issue as non taxable telecommunication supplies.

      Last modified: 12 Apr 2013QC 16376