Voluntary Reverse Charge Agreement FOR Sales Between 1 January 31 March 2017
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/reverse-charge-in-the-valuable-metals-industry/voluntary-reverse-charge-agreement-for-sales-between-1-january-31-march-2017
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