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Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings (BGRs) – BGR 41-60

Legal Counsel – Legal Advisory – Published Binding Rulings – Binding General Rulings (BGRs) – BGR 41-60

20 October 2021 – Value-Added Tax Act, 1991

  • Binding General Ruling 57 – Whether the term “consideration” includes an amount of transfer duty for the purposes of calculating a notional input tax deduction on the acquisition of second-hand fixed property
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