Snapshot of recent developments

• GST – Importers and input tax deductions
• QWBA – GST – Customs brokers and GST levied by Customs
• QWBA – GST – Importers and recalculated GST
• Question We’ve Been Asked – GST – Does zero-rating apply to certain services that airport operators supply to international airline operators?
• Draft QWBA – GST and directors’ fees and board members’ fees

Source: Deloitte

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