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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 188.23 Supplies "reverse charged" under Division 83 or 86 not to be included in a recipient's GST turnover

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