The ATO on Wed 28.3.2012, issued an Addendum to GST Ruling GSTR 2006/5 (Meaning of “Commonwealth, a State or a Territory”) to amend the Ruling to broadly explain that a local government may be a State or Territory.
[LTN 60, 28/3]
Author: John Morgan
http://www.FJMtax.comJohn Morgan is a tax specialist lawyer of more than three decades experience now practicing at the Victorian Bar - w: www.FJMtax.com e: f.john.morgan@vicbar.com.au