GSTR 2002/D8 - Goods and Services Tax: when is a non-resident 'not in Australia when the thing supplied is done' for the purposes of item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
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[2002] ATODGSTR GSTR2002/D8
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Australian Taxation Office
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Australia - Commonwealth
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30 Oct 2002
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AustLII
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