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Commentary

Supplies on which GST is imposed (Australia)


1 Australia

GST is imposed on supplies where:

  1. Ìý

    •ÌýÌýÌýÌý the supply is made for consideration;

  2. Ìý

    •ÌýÌýÌýÌý the supply is made in the course or furtherance of an enterprise that is being carried on;

  3. Ìý

    •ÌýÌýÌýÌý the supply is connected with the Indirect Tax Zone (see below); and

  4. Ìý

    •ÌýÌýÌýÌý the supplier is registered or required to be registered for GST (see 1.7).

For the purposes of the list above, important concepts

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