News wire article from our research archive:

[695] GST on subcontracted repair services.

Byline: Annamaria Carey

May 03, 2006 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office (ATO) has issued Taxation Determination GSTD 2006/2. The document describes the goods and services tax treatment of motor vehicle repair services under a warranty provided by a non-resident manufacturer. The ATO states that such services are treated as a taxable supply when the manufacturer is not in Australia when the repairs are done; acquires the repair ...

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