taxable supply การใช้

• Taxable supplies include goods wholly within Australia, from or to Australia or real property in Australia.
• EUAs were treated as taxable supplies under the VAT Act 1994 until 31 July 2009 . Since then they have been zero-rated.
• Businesses that sell a mixture of taxable and exempt goods or services can only recover the proportion of the VAT they incur on their purchases that relates to their onward taxable supplies.
• VAT incurred by businesses that does not relate to their onward making of taxable supplies ( whether exempt or from'non-business'activities ) may not be offset from the amount of VAT that is payable to HMRC.