A New Tax System (Goods and Services Tax) Act 1999 s 195-1

Compendium

First home super saver scheme

GST and company amalgamations

GST and the supply of accommodation in a university residential college to non-students

GST and whether a lease with an option to renew is a long-term lease

GST and whether a sublease of real property is a long-term lease

GST and cremated remains

GST and acquisition of an interest in a Delaware limited liability company

Goods and services tax: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?

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?

Goods and services tax: development lease arrangements with government agencies

Goods and services tax: the GST implications of transactions involving bitcoin

First Home Super Saver Scheme

Income tax: capital gains: are input tax credits excluded from a CGT asset's cost base and reduced cost base worked out under sections 110-25 and 110-55 of the Income Tax Assessment Act 1997 and from other equivalent amounts used in working out a capital gain or loss?

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

Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

The Commissioner's discretion in paying running balance account (RBA) surpluses and credits

Apportioning fuel for tax credits

GST and the meaning of 'corridors' in relation to serviced apartments in a retirement village