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GST - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Levy of GST - services or assistance rendered by the Court ...

GST

September 23, 2019

Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court - In the absence of reciprocal enforceable obligations, it would not be correct to characterise the Defendant's occupation of the Suit Premises against payment of royalty as a 'supply' for 'consideration' on which GST is payable by the Court Receiver.

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