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    <title>Hiring out vehicle to a GTA</title>
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    <description>Giving a means of transport of goods on hire to a goods transport agency is GST exempt; however, providing a driver and reimbursing fuel or maintenance can change the nature of the supply and may require reclassification (for example as Right to Use of Tangible Goods), so the specific facts must be examined to determine correct GST treatment and invoicing.</description>
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      <description>Giving a means of transport of goods on hire to a goods transport agency is GST exempt; however, providing a driver and reimbursing fuel or maintenance can change the nature of the supply and may require reclassification (for example as Right to Use of Tangible Goods), so the specific facts must be examined to determine correct GST treatment and invoicing.</description>
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