Thursday, 17th August 2017
2:56:am in Sydney
30
March
2005

GST Ruling 2005/2 is released concerning the GST treatment of supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

Wednesday, 30 March 2005

The Australian Taxation Office has released GST Ruling 2005/2 concerning the GST treatment of supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia. This Ruling softens the stance taken by Australian Taxation Office in relation to which goods and services qualify for GST-free treatment under section 38-185(1) and section 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999. The Ruling concedes that use of goods in Australia before or after the supply does not necessarily prevent the repair services, or supplies of goods used in providing those services, from being GST-free supplies if on arrival in Australia the goods have a destination outside Australia. The full text of GST Ruling 2005/2 can be found at the following link: www.ato.gov.au

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