Law Companion Guidelines are a public ruling for the purposes of the Taxation Administration Act 1953.
LCR 2018/1 – GST on low value imported goods
LCR 2018/2 – GST on supplies through electronic distribution platforms
LCR 2018/3 – When is a redeliverer responsible for GST on a supply of low value imported goods?
LCR 2018/4 – Purchaser’s obligation to pay an amount for GST on taxable supplies of certain real property
PCG 2018/D7 ‘GST – inbound tour operators and agency’
LCG 2017/D5 – When is a redeliverer responsible for GST on a supply of low value imported goods?
LCG 2017/D4 – GST on supplies made through electronic distribution platforms
LCG 2017/D2 – GST on low value imported goods
LCG 2016/1 – GST and carrying on an enterprise in the indirect tax zone