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    <title>CLAIM OF LTA</title>
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    <description>Discussion states that the cash voucher LTA exemption applied where purchases bore GST at or above a specified rate and were paid by non-cash methods; the exemptible amount was described as one-third of the purchase or the LTA received, whichever is less, and the scheme applied only to purchases within the stated window ending in March 2021.</description>
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