Published Date: 1 May 2018
The Tax Institute wishes to seek clarification of the Commissioner's interpretation of subsection 38-190(3)(c)(iii) of the A New Tax System (Goods and Services) Act 1999 (Cth) (GST Act). This subsection was inserted into the legislation by virtue of the Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth) (TSLA) with effect from 1 October 2016.
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Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
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