Equalisation levy exemption excludes ecommerce operator receipts for supplies made on or after 1 August 2024. The amendment narrows Chapter VIII's application to specified services and to e commerce supplies or services made, provided or facilitated on or after 1 April 2020 but before 1 August 2024, and adds that section 165A's equalisation levy does not apply to consideration received or receivable by an ecommerce operator for e commerce supplies or services made, provided or facilitated by it on or after 1 August 2024, with retrospective effect from that date.
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Equalisation levy exemption excludes ecommerce operator receipts for supplies made on or after 1 August 2024.
The amendment narrows Chapter VIII's application to specified services and to e commerce supplies or services made, provided or facilitated on or after 1 April 2020 but before 1 August 2024, and adds that section 165A's equalisation levy does not apply to consideration received or receivable by an ecommerce operator for e commerce supplies or services made, provided or facilitated by it on or after 1 August 2024, with retrospective effect from that date.
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