Vehicle rental taxation: suppliers to corporate clients with fuel included must issue invoice charging applicable state tax. The amendment substitutes entry 15 to classify services of renting passenger motor vehicles where fuel cost is included as taxable when provided to a body corporate, targeting any person other than a body corporate who supplies such service to a body corporate and does not issue an invoice charging state tax at the prescribed rate; recipients covered are any body corporate located in the taxable territory.
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Vehicle rental taxation: suppliers to corporate clients with fuel included must issue invoice charging applicable state tax.
The amendment substitutes entry 15 to classify services of renting passenger motor vehicles where fuel cost is included as taxable when provided to a body corporate, targeting any person other than a body corporate who supplies such service to a body corporate and does not issue an invoice charging state tax at the prescribed rate; recipients covered are any body corporate located in the taxable territory.
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