Yesterday the Commissioner published four GST Determinations on telecommunications.  The determinations deal with four issues considered in the Telecommunications Industry Liason Group – Industry Register.  The views of the Commissioner in the Determinations are consistent with those expressed in the issues register.

• GSTD 2012/7 GST: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under Item 2 of the table in subsection 38-190(1) of the GST Act
• GSTD 2012/8 GST: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under Item 3 in the table in subsection 38-190(1) of the GST Act
• GSTD 2012/9 GST: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the GST Act
• GSTD 2012/10 GST: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the GST Act

While the determinations are specific to telecommunication supplies, one general point of interest flow from the views of the Commissioner is that he considers that the words “supply is provided” in subsection 38-190(3)(b) is to be contrasted with the term “made” in Item 2 of the table.  The Commissioner considers that the word “provided” is used to distinguish between the contractual flow of the supply made to a non-resident recipient and the actual flow of the service or other things provided to another entity.