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Home / Tolley's EU and Global VAT /1 Australia /General supply rules (Australia) / Supplies connected with Australia (Australia)

Supplies connected with Australia (Australia)

1 Australia

Supplies connected with Australia (Australia)

The GST liability on supplies must be considered in relation to the following:

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•�� Goods being delivered, or made available, in Australia to the recipient of the supply.
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•�� Goods being removed from Australia

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Simplified invoices (Italy)

Option to tax (New Zealand)

Domestic reverse charge (Senegal)

Time of supply – tax points (South Africa)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

Cash accounting (Greece)

Transfer of a business as a going concern (Belgium)

VAT deregistration (Indonesia)

Penalties and interest (Estonia)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Estonia - VAT submission guide

Lithuania - VAT registration guide

Refunds (Belgium)

Portugal - VAT registration guide

GST bad debt relief (Australia)

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Portugal - VAT submission guide