- Title
- Australia : Cross-border supplies and Australia's GST
- Creator
- Peacock, Christine
- Date
- 2016
- Type
- Text; Journal article
- Identifier
- http://researchonline.federation.edu.au/vital/access/HandleResolver/1959.17/162834
- Identifier
- vital:12728
- Identifier
- ISBN:0925-0832
- Abstract
- In this article, the author provides an overview of the Australian GST rules relating to cross-border supplies. The author analyses the situation at the moment, and the recently approved changes to the GST rules relating to supplies from non-resident suppliers to Australian consumers that will enter into effect on 1 July 2017. To complete the overview the author explains the GST rules relating to supplies from Australia to a non-resident recipient.
- Publisher
- International Bureau of Fiscal Documentation
- Relation
- International VAT Monitor Vol. 27, no. 4 (2016), p. 243-248
- Rights
- Copyright © IBFD
- Rights
- This metadata is freely available under a CCO license
- Subject
- 1801 Law; GST; Australia; Cross-border supplies
- Reviewed
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- Visitors: 401
- Downloads: 1
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