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G Ltd, a manufacturing company which is registered for VAT, imports goods from Australia. The goods, if supplied in the home market, would be standard-rated. G Ltd: A. Will be charged VAT at the Australian rate of tax by the Australian supplier. B. Must account for VAT at the Australian rate of tax at the point of entry into the UK. C. Must account for VAT at the standard rate at the point of entry into the UK. D. Will be charged VAT at the standard rate by the Australian supplier. |