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    <title>Retrospective effect of new Sec 7(1)(aa)</title>
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    <description>The insertion of Sec 7(1)(aa) treats member contributions to clubs and associations as taxable supplies, overruling the mutuality principle and creating retrospective GST exposure from July 2017, which raises collection, limitation, penalty and interest issues and prompts calls for GST Council representation and administrative relief.</description>
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