六润集团

forms part of the international transport of the frames as the services occur at, or prior to, the place of consignment; and
is made to a non-resident who is not in Australia when the supply of its services are made.
If Ossie Freight Forwarder engages a subcontractor to transport the frames to the Horsham address, the subcontractor will make a taxable supply to Ossie Freight Forwarder.
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