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    <title>WORKS CONTRACT</title>
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    <description>Dispute concerns whether company payment for construction of the director&#039;s private residence makes the company the taxable service receiver. Advisers state that the payer is generally the de facto service receiver, but where payments are made on behalf of the director and recorded as loans or advances, legal liability may remain with the director. Compliance with the notification dealing with pure labour contracts for single residential units is determinative of the applicable GST rate.</description>
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      <description>Dispute concerns whether company payment for construction of the director&#039;s private residence makes the company the taxable service receiver. Advisers state that the payer is generally the de facto service receiver, but where payments are made on behalf of the director and recorded as loans or advances, legal liability may remain with the director. Compliance with the notification dealing with pure labour contracts for single residential units is determinative of the applicable GST rate.</description>
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