- The document is an addendum to Goods and Services Tax Determination GSTD 2012/7.
- It addresses when interconnection services by Australian telecommunication suppliers are GST-free.
- The addendum is a public ruling under the Taxation Administration Act 1953.
- It includes amendments from the Treasury Legislation Amendment Act 2015.
- The preamble and table of contents have been updated.
- Examples of services covered include international direct dialling, video conferencing, toll-free calling, mobile satellite calls, and reverse charge calls.
- The term ‘Australia’ was replaced with ‘indirect tax zone’ in tax legislation from 1 July 2015.
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.
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