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Reference
PUB00389
Open Date
08 May 2023
Closing Date
20 Jun 2023
Status
Current

Goods and Services Tax – Unit title body corporates

This interpretation statement explains the consequences of registering for GST for a unit title body corporate (UTBC) and the GST treatment of transactions with its members and third parties.  There are also two factsheets – one for UTBCs considering registering for GST and one for those UTBCs that are already registered for GST.

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