Goods and Services Tax Advice
GSTA TPP 009W
Goods and services tax: Is an entity that enters into an agreement to make a subsequent supply making two taxable supplies?
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Notice of Withdrawal
2. GSTA TPP 009 is withdrawn because paragraphs 67 to 70 of GSTR 2006/9 Goods and services tax: supplies contain the Commissioners view in relation to supplies, and the GSTA does not provide appropriate interpretive guidance, as it fails to take into account a High Court case decided since its release.
Commissioner of Taxation
4 June 2014
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