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Indirect Tax Update – Feb 2020

Includes:

  • Determining if an intangible is connected with the ‘indirect tax zone’
  • GST input tax credits for credit card business
  • Compliance approach to GST apportionment of acquisitions relating to financial supplies
  • Updated guidance for providers of financial supplies
  • GST treatment of government land development arrangements in the ACT
  • Determining the extent of creditable purpose for car expenses
  • Guidance on environmental criteria for FTC claims

 

Source PWC

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