Goods and Services Tax Ruling GSTR 2004/7 Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: · when is a ‘non-resident’ or other ‘recipient’ of a supply ‘not in Australia when the thing supplied is done’? · when is ‘an entity that is not an Australian resident’ ‘outside Australia when the thing supplied is done’?
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