Nature of the arrangement

In the transition period relating to the introduction of the Goods and Services Tax, it may be possible for a telecommunications supply to commence on 30 June 2000 and continue into 1 July 2000. In the case where this supply is a timed supply (for example, mobile phone, STD, IDD etc) it may be possible to apply GST, mid-supply, to that part of the supply which is done on 1 July 2000. The costs associated with such an application of GST relate to systems changes, or manual processing, or both and compliance with public notification and other regulatory obligations.

    Last modified: 12 Apr 2013QC 16376