Commissioner finalises four GST Determinations on telecommunication supplies

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.

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.

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