IS 17/03
Issued
11 Apr 2017

Goods and Services Tax - single supply or multiple supplies

This interpretation statement explains how to determine whether the different elements contained in a transaction should be treated as a single composite supply or multiple separate supplies. The statement also considers some situations where specific deeming provisions apply to override the ordinary principles and specify how the supply must be treated. This Interpretation Statement has been updated and replaced by IS 18/04.