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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-190(1)
95 documents
Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)
Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business
Compendium
Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts
Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia
Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia
The corporate collective investment vehicle regime
ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies
Compendium
Income tax: schemes that limit a taxable presence in Australia under section 177DA of the Income Tax Assessment Act 1936 - meaning of 'directly in connection with'
GST and removal of grey waste water from a foreign ship in an Australian port
GST and foreign currency export
GST and the supply of services for the construction of plant on an oil rig in the Joint Petroleum Development Area
GST and whether a resident company incorporated overseas is in Australia in relation to a supply of services
Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?
Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: in what circumstances is the supply of a credit card GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?