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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 126.27 When gambling supplies are connected with the indirect tax zone

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 126.27

When gambling supplies are connected with the indirect tax zone

  (1)   A * gambling supply is connected with the indirect tax zone if the * recipient of the supply is an Australian resident (unless he or she is an Australian resident solely because the definition of Australia in the * ITAA 1997 includes the external Territories).

  (2)   This section has effect in addition to section   9 - 25 (which is about when supplies are connected with the indirect tax zone).

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