The Australian Taxation Office (ATO) has published draft Goods and Services Tax Ruling (GSTR) 2019/D2 on the supply of anything other than goods or real property connected with the indirect tax zone (Australia). When the final Ruling is issued, it is proposed to apply both before and after its date of issue and will replace GSTR 2000/31 Goods and services tax: supplies connected with Australia.
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Summary - what this draft Ruling is about
1. This draft Ruling discusses when a supply of …