- The ATO issued an Addendum to GST Determination GSTD 2012/7.
- It addresses when interconnection services by Australian telecommunication suppliers are GST-free.
- This is under item 2 in the table in section 38-190(1) of the GST Act 1999.
- The Addendum covers recent legislative amendments from the Treasury Legislation Amendment Repeal Day Act 2015.
- It also updates references.
Source: pwc.com.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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