This draft Determination will provide the Commissioner’s view on the meaning of ‘combination’ for the purposes of paragraph 38-3(1)(c) of A New Tax System (Goods and Services Tax) Act 1999 following the Administrative Appeals Tribunal decision in Chobani Pty Ltd and Commissioner of Taxation [2023] AATA 1664.
Source: ato.gov.au
Latest Posts in "Australia"
- Tasmanian Parliament Demands Fair GST Deal and Restoration of Fiscal Equalisation
- ATO Releases 2025-26 GST Strategy for Financial Services and Insurance
- ATO Seeks Comments on Draft GST Ruling for Residential Care Accommodation Services
- Australia Imposes Digital Advertising Levy to Push Tech Deals with Local News
- Voluntarily Changing to Monthly GST Reporting
