- The document discusses the Goods and Services Tax (GST) related to supplies of services where the effective use or enjoyment occurs outside Australia. It includes a ruling on determining the place of effective use or enjoyment, identifying the entity receiving the supply, and whether the supply is used or enjoyed outside Australia. The document provides examples to illustrate these concepts, covering various scenarios involving individuals, companies, and other entities.
Source: ato.gov.au
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
