19年8月转到我们事务所后我们认为A公司是不需要向它的客人收取GST以及向ATO上交GST收入的。 本文所涉及的相关ruling和Act: GSTR 2019/D2: Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia) A New Tax System (Goods and Servi...
The Court observed that when the ruling was initially issued, the Commissioner expressed the view that whether residential premises were “to be used predominantly for residential accommodation” would depend upon the use of the premises by the occupier, or the occupier’s intention as to such use...