- Move away from paper-based record-keeping systems
- Change to GST groups: Technical clarification and better M&A treatment for departing members
- Property development remedials
- GST sundry remedials:
* Domestic transport
* Nonresidents’ ability to claim import GST
* Export of goods FOB: Zero-rated supplies extended to both residents and nonresidents
* Zero-rated going concerns: Change of use
* Apportionment agreements for all
Source: Deloitte
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