- GSTR 2005/6 addresses subsection 38-190(3) of the GST Act, affecting GST-free status for certain supplies to non-residents.
- It is withdrawn effective 23 July 2025.
- Replaced by GSTR 2025/1, which will be issued on the same date.
- GSTR 2025/1 updates content to reflect 2016 law amendments and simplifies the Ruling by removing duplicated content.
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.
