BLAW30002 Study Guide - Final Guide: Koala

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Aussie antics is a large toy supplier, with an annual turnover of approximately million per year, located in adelaide. Ali also sells boomerangs for each which he imports from macau. However, he has to pay (inc. gst) in body corporate fees each month as well to the property managers, x. Ali"s wife, anna, runs a fruit stall in victoria market. Rule & application: look at section 9-5 need: Sale of the koala would constitute a supply under section 9-10. Ali has received there is consideration under section 9-15. In the course of furtherance of an enterprise. Ali is carrying on a business there is an enterprise per section 9-20. Where the supply is connected with australia. Ali"s business is in melbourne the supply is connected to australia: s 9-25. By a person registered or should be registered for gst.

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