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.

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.