2012

Cross border transactions: GST update

Source: National

Published Date: 6 Sep 2012

 

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This paper updates recent issues and discussions relating to cross border transactions and GST.

It covers:

  • Board of Taxation recommendations - current status
  • the jurisdictional reach of Australia’s GST 
  • 2012 budget announcement
  • supplies of goods by Non-residents
  • GST Permanent establishment 
  • low value threshold for imported goods
  • non-resident agency provisions
  • transport – subdivision 38-K.

Individual Session

Cross border transactions: GST update

Author(s): Denis Mccarthy

Details

  • Published By: Denis Mccarthy
  • Published On:6 Sep 2012
  • Took place at:Hilton Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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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2012

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