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.