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Consultation on GST apportionment rules and the gig economy

Despite what the headline may suggest, there are no proposals to apply GST apportionment rules to the gig economy (or maybe there are), instead, there are two separate consultation items out in relation to GST:

  1. Officials’ issues paper: GST apportionment and adjustment rules
  2. Government discussion document: The role of digital platforms in the taxation of the gig and sharing economy

Source: deloitte.com

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