Precious Metal

See Also

ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190

An Australian GST provision effectively zero-rated a supply of “precious metal” (relevantly defined as gold, in an investment form, of at...

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Words and Phrases
investment form
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 6.3 gold refining included refining gold that was already at the precious metal level of purity 344

Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC)

The registrant, a jeweller, purchased gold bars with 99% purity on an exempt basis, and then cut the bars (sometimes with further modeling or...

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Words and Phrases
ingot bar

Administrative Policy

GST Memorandum (New Series), 17.1

a precious metal bar, ingot or wafer must generally be recognized and accepted for trading on Canadian financial markets, so that ordinarily they...

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Policy Statement , P-192 "Supplies of Precious Metals", 11 November 1995 (obsolete)

a Government of Canada silver maple lead coin bearing markings that indicate that it has a purity of 99.99% and that it may be used as currency...

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