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    <description>Amendments reframe chargeability to the provision of services and insert Rule 5B that fixes the applicable tax rate as that prevailing when services are deemed provided. Rule 6 is amended to replace payment-based triggers with deeming provisions, sets a March payment deadline for services deemed in March or the March quarter, allows credit where services are not provided upon refund or credit note issuance, makes unpaid self-assessed tax recoverable with interest, and adjusts specified monetary thresholds and percentage rates.</description>
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      <description>Amendments reframe chargeability to the provision of services and insert Rule 5B that fixes the applicable tax rate as that prevailing when services are deemed provided. Rule 6 is amended to replace payment-based triggers with deeming provisions, sets a March payment deadline for services deemed in March or the March quarter, allows credit where services are not provided upon refund or credit note issuance, makes unpaid self-assessed tax recoverable with interest, and adjusts specified monetary thresholds and percentage rates.</description>
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