|
|
此文章由 doscar 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 doscar 所有!转贴必须注明作者、出处和本声明,并保持内容完整
Asa122 发表于 2015-4-14 09:18 
請問甚麼是农副产品?還是大部份!?
怎麼我在超市找不到不用GST的東西? ...
https://www.ato.gov.au/Business/GST/When-to-charge-GST-(and-when-not-to)/GST-free-sales/Main-GST-free-products-and-services/
具体什么食物,详见:
http://www.aaf.com.au/Resources/GST%20Food%20Guide.pdf
Things that are GST-free include:
most basic food
some education courses, course materials and related excursions or field trips
some medical, health and care services
some medical aids and appliances
some medicines
some childcare services
some religious services and charitable activities
supplies of accommodation and meals to residents of retirement villages by certain operators
cars for disabled people to use, as long as certain requirements are met
water, sewerage and drainage
international transport and related matters
precious metals
sales through duty-free shops
grants of land by government
farmland
international mail
exports
sales of businesses as going concerns
some telecommunications supplies
eligible emissions units. |
|