GST – GSTR 2018/1: Supplies of real property connected with Australia
The ATO has released GSTR 2018/1 dealing with supplies of real property connected with Australia. While the ATO view does not appear to have changed, the ruling is a useful reminder of the need to consider relevant definitions, the characterisation of the supply and the specific facts of transactions.
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Disclaimer: This article is based upon information available as at the time of publishing and may be subject to change.