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Legislative Assembly for the ACT: 1999 Week 6 Hansard (22 June) . . Page.. 1742 ..

(5)

Yes. The liability arises as a service is to be delivered. As outlined above, the payment of GST on this contract will be refundable as an input tax credit as the agency, or the ACT Government, will be registered as a business unit for the purposes of the GST. As such, since the agency is not the final consumer of the product it can claim the refund.

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