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    <title>LEVY OF ADVERTISEMENT TAX AND GST – DOUBLE TAXATION?</title>
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    <description>The municipal advertisement levy is a charge for licence or permission to display advertisements, distinct from GST which is imposed on the supply of services; because each levy rests on a different taxable incident and legal basis, the municipal levy and GST operate independently and are not inconsistent with each other.</description>
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      <description>The municipal advertisement levy is a charge for licence or permission to display advertisements, distinct from GST which is imposed on the supply of services; because each levy rests on a different taxable incident and legal basis, the municipal levy and GST operate independently and are not inconsistent with each other.</description>
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