Goods and Services Tax (International Services) (Amendment) Order 2011 comes into operation on 1 January 2012

3 January 2012

The Goods and Services Tax (International Services) (Amendment) Order 2011, published on 27 December 2011, has come into operation on 1 January 2012. It contains:

  • New paragraph 10 on supplies relating to prescribed goods stored in approved warehouses under Specialised Warehouses Scheme
  • Amendment of Sixth Schedule – where paragraph 1 is deleted and replaced by a new paragraph on repair and maintenance relating to ships
  • A new Ninth Schedule relating to services prescribed for the purposes of section 21(3)(y) and 21C of the GST Act.

Source: e-Gazette