• Decision

    For the effective administration of A New Tax System (Goods and Services Tax) Act 1999, GST will not be charged, mid-supply, to long-held, timed telecommunication supplies which commence on 30 June 2000 and continue into 1 July 2000.

    Taxable telecommunication supplies which commence on 1 July 2000 will be subject to GST.

      Last modified: 12 Apr 2013QC 16376