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Category: Binding General Rulings (BGR)

BGR27 (VAT) (v2) – Application of sections 20(7) and section 21(5)

Posted on January 23, 2019October 26, 2024 by admin_kmos
Posted in BGR27 (VAT) (v2) - Application of sections 20(7) and section 21(5)

BGR28 (VAT) (v2) – Electronic services (Sections 20, section 21 and section 65)

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR28 (VAT) (v2) - Electronic services (Sections 20, section 21 and section 65)

BGR29 (ITA) (v2) – Unbundling transactions: Meaning of “as at the end of the day after that distribution” (section 46(3)(a)(v))

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR29 (ITA) (v2) - Unbundling transactions: Meaning of "as at the end of the day after that distribution" (section 46(3)(a)(v))

BGR30 (ITA) (v2) – Allocation of direct and indirect expenses within and between an insurer’s funds (Section 29A)

Posted on January 23, 2019May 27, 2022 by admin_kmos
Posted in BGR30 (ITA) (v2) - Allocation of direct and indirect expenses within and between an insurer's funds (Section 29A)

BGR31 (ITA) (v2) – ​Interest on late payment of benefits (Section Schedule)

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR31 (ITA) (v2) - ​Interest on late payment of benefits (Section Schedule)

BGR32 (VAT) – ​VAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)

Posted on January 23, 2019January 23, 2019 by admin_kmos
Posted in BGR32 (VAT) - ​VAT treatment of specific supplies in the short-term re-insurance industry (Section 1(1), section 7, section 8, section 9, section 11, section 16, section 20, section 21)

BGR33 (VAT) (v2) – The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR33 (VAT) (v2) - The value-added tax treatment of the supply and importation of vegetable oil (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, item 14 in Part B of Schedule 2)

BGR34 (VAT) (v2) – (Withdrawn 1 January 2022) ​Management of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)

Posted on January 23, 2019March 25, 2022 by admin_kmos
Posted in BGR34 (VAT) (v2) - (Withdrawn 1 January 2022) ​Management of superannuation schemes: Long-term insurers (Section 2(1)(i), section 10(22A), section 72)

BGR35 (VAT) (v2) – The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), section 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)

Posted on January 23, 2019April 28, 2021 by admin_kmos
Posted in BGR35 (VAT) (v2) - The value-added tax treatment of the supply and importation of frozen potato products (Section 11(1)(j), 13(3), paragraph 7(a) of Schedule 1, Item 12 in Part B of Schedule 2)

BGR36 (VAT) – (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)

Posted on January 23, 2019March 25, 2022 by admin_kmos
Posted in BGR36 (VAT) - (Withdrawn with effect 19 January 2017) Circumstances prescribed by the Commissioner for the application of section 16(2)(g)

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