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    <title>Services provided to employees</title>
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    <description>Perquisites provided by an employer to an employee as part of salary-such as a leased car or food-are generally not subject to GST because Schedule III excludes services by an employee to the employer from being treated as a supply; however, interpretive uncertainty in Schedule III leaves a theoretical possibility of GST liability depending on factual characterisation of the provision as a separate taxable supply.</description>
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      <description>Perquisites provided by an employer to an employee as part of salary-such as a leased car or food-are generally not subject to GST because Schedule III excludes services by an employee to the employer from being treated as a supply; however, interpretive uncertainty in Schedule III leaves a theoretical possibility of GST liability depending on factual characterisation of the provision as a separate taxable supply.</description>
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