A New Tax System (Goods and Services Tax) Act 1999

Chapter 6 - Interpreting this Act  

Part 6-2 - Meaning of some important concepts  

Division 188 - Meaning of GST turnover  

188-23   Supplies " reverse charged " under Division 83 or 86 not to be included in a recipient ' s GST turnover  

To avoid doubt, if the GST on a * taxable supply is, under Division 83 or 86 , payable by the * recipient of the supply, that supply is disregarded in working out the * current GST turnover or the * projected GST turnover of the recipient.

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