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    <title>time of supply for works comtracts</title>
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    <description>For government works contracts treated as a continuous supply of services with periodic payment obligations, the time of supply is the due date of payment if ascertainable, otherwise before or at receipt of payment, and if payment is linked to a milestone, on or before completion of that event. When payment for completed works is received later, the time of supply is the date of receipt of payment and the contractor must issue the tax invoice on that date.</description>
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      <description>For government works contracts treated as a continuous supply of services with periodic payment obligations, the time of supply is the due date of payment if ascertainable, otherwise before or at receipt of payment, and if payment is linked to a milestone, on or before completion of that event. When payment for completed works is received later, the time of supply is the date of receipt of payment and the contractor must issue the tax invoice on that date.</description>
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