A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.1 What this Division is about

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 85.1

What this Division is about

Telecommunication supplies that are effectively used or enjoyed in Australia are included in the GST system (regardless of where the supplier has a physical presence).

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