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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: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business
Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
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 where effective use or enjoyment of the supply take place outside Australia
Goods and services tax: residential premises and commercial residential premises
Goods and services tax: the GST implications of transactions involving bitcoin
Goods and services tax: making cross-border supplies to Australian consumers
Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
Goods and services tax: supplies of real property 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)
The corporate collective investment vehicle regime
ATO compliance approach to GST apportionment of acquisitions that relate to certain financial supplies
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'
Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?
Goods and services tax: residential premises and commercial residential premises
GST and supplies used or enjoyed outside of Australia
GST and supply of emission credits/ carbon trading