Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 38-480(a)

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 38-480(a)

3 documents

GSTD 2011/2currentGSTD · 2011

Goods and services tax: can a 'farming business' be carried on, for the purposes of paragraph 38-480(a) of the A New Tax System (Goods and Services Tax) Act 1999, where there has been a cessation of routine farming activities by the supplier for a period of time as a consequence of a decision to sell the land?

GSTD 2011/2ECcurrentGSTD · 2011

Compendium

GSTD 2011/D1 (Finalised)replacedGSTD · 2011

Goods and services tax: can a 'farming business' be carried on, for the purposes of paragraph 38-480(a) of the A New Tax System (Goods and Services Tax) Act 1999, where there has been a cessation of routine farming activities for a period of time as a consequence of a decision to sell the land?