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Open Date
28 Sep 2022
Closing Date
08 Nov 2022
Consultation closed

GST – Section 58: Specified agents of incapacitated persons, and mortgagees in possession

This draft interpretation statement considers the application of section 58 of the Goods and Services Tax Act 1985.  Section 58 covers the GST implications where there is a specified agent of an incapacitated person or a mortgagee is in possession of land or property of a mortgagor.

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