Related-party supplies deemed separate persons; inter-entity transactions treated as taxable supplies, expanding GST compliance obligations. Inter-company activities by non-individuals to members or constituents are treated as supplies between distinct persons from 1 July 2017; suppliers must furnish invoice or debit note details in outward-supplies statements and communicate them to recipients. Annual return obligations are revised with specified exemptions; interest on late returns applies to tax paid from the electronic cash ledger. Provisional attachment and enhanced information-gathering powers are confirmed, appeals against certain detention orders require partial penalty payment, and detention/seizure penalties, timelines and disposal provisions have been restructured.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Related-party supplies deemed separate persons; inter-entity transactions treated as taxable supplies, expanding GST compliance obligations.
Inter-company activities by non-individuals to members or constituents are treated as supplies between distinct persons from 1 July 2017; suppliers must furnish invoice or debit note details in outward-supplies statements and communicate them to recipients. Annual return obligations are revised with specified exemptions; interest on late returns applies to tax paid from the electronic cash ledger. Provisional attachment and enhanced information-gathering powers are confirmed, appeals against certain detention orders require partial penalty payment, and detention/seizure penalties, timelines and disposal provisions have been restructured.
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