A New Tax System (Goods and Services Tax) Act 1999 s 142

Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) prevent refunds of increasing adjustments made under section 19-50 of the GST Act?

Compendium

Compendium

Goods and services tax: supplies of food of a kind marketed as a prepared meal

Goods and services tax: supplies of formula products

Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999

Compendium

GST on low value imported goods

Treatment of input tax credits claimed by a recipient of a non-taxable supply where the Commissioner has the discretion to give a refund of the overpaid goods and services tax to the supplier due to the operation of former section 105-65 of Schedule 1 to the Taxation Administration Act 1953

Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 prevent refunds of increasing adjustments made under section 19-50 of that Act?

Goods and services tax: supplies of formula products

Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999

GST on low value imported goods