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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 165
21 documents
Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?
Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?
Goods and services tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries
Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5
Compendium
Application of General Anti-Avoidance Rules
Self-managed superannuation funds and property development
Private rulings
Non-arm's length arrangements using Goods and Services Tax (GST) cash / non-cash accounting methods to obtain a GST benefit.
Avoidance of Goods and Services Tax (GST) on the sale of new residential premises
Use of the Grouping provisions of the GST Act to avoid Goods and Services Tax (GST) on the sale of new residential premises
Use of the Grouping provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax (GST) on the sale of new residential premises
Use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax (GST) on the sale of new residential premises
Use of uncommercial indirect marketing arrangements to reduce wine equalisation tax (WET)
Uncommercial contract manufacture arrangements to claim the wine equalisation tax (WET) producer rebate
Acquisition of intangible right for inflated consideration which is financed by supplier
Wine equalisation tax (WET) producer rebate schemes
Application of General Anti-Avoidance Rules
Goods and services tax: are there GST consequences where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5?
GST Escalation Process