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Section / Rule Number Content


1 Short title, extent and commencement
2 Definitions.
3 Place of provision generally
4 Place of provision of performance based services
5 Place of provision of services relating to immovable property
6 Place of provision of services relating to events
7 Place of provision of services provided at more than one location
8 Place of provision of services where provider and recipient are located in taxable territory
9 Place of provision of specified services
10 Place of provision of goods transportation services
11 Place of provision of passenger transportation service
12 Place of provision of services provided on board a conveyance
13 Powers to notify description of services or circumstances for certain purposes
14 Order of application of rules

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