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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 195-1
41 documents
Fuel tax: what is an 'enterprise' for the purposes of the Fuel Tax Act 2006?
Fuel tax: what is the meaning of 'use' for the purposes of section 41-5 of the Fuel Tax Act 2006?
Fuel tax: apportionment may apply when determining total fuel tax credits in calculating the net fuel amount under section 60-5 of the Fuel Tax Act 2006
Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006
Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge
Fuel tax: entitlement to a fuel tax credit under section 41-5 of the Fuel Tax Act 2006 in a vehicle or equipment hire arrangement
Goods and services tax: supplies that are GST-free as special education courses
Goods and services tax: supplies that are GST-free as professional or trade courses.
Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000
Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises
Compendium
Goods and services tax: development lease arrangements with government agencies
Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory
Insolvency - collection, recovery and enforcement issues for entities under external administration
Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts
Administration of penalties and interest charges in relation to the notional liabilities of the States
Collection from goods and services tax (GST) groups, GST joint ventures and other entities of debts arising from indirect tax laws
Income tax: must an outgoing incurred by a supplier in deriving income from a taxable supply be apportioned when calculating the deduction allowable for the outgoing under section 8-1 of the Income Tax Assessment Act 1997, because some amount of the income relates to GST payable on a taxable supply, and is non-assessable non-exempt income?
Income tax: expenses associated with holding vacant land