Notice of Ruling

Administered by Department of the Treasury

Legislation au C2018G00736 In force Gazette

Legislation content

 

COMMISSIONER OF TAXATION

The Commissioner of Taxation, Chris Jordan, gives notice of the following Rulings, copies of which can be obtained from http://ato.gov.au/law.

NOTICE OF RULING

Ruling Number

Subject

Brief Description

GSTR 2018/2

Goods and services tax:  supplies of goods connected with the indirect tax zone (Australia)

The Ruling sets out the Commissioner’s position on when supplies of goods are connected with Australia under subsections 925(1), (2) and (3) of A New Tax System (Goods and Services Tax) Act 1999.

The Ruling applies from 19 September 2018.

 

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.