Legislation

A New Tax System (Goods and Services Tax) Act 1999 s 9-5 and 72-5

ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 9-5 and 72-5

3 documents

GST and an in specie distribution by a discretionary family trust (distribution for a creditable purpose)

GST and an in specie distribution by a discretionary family trust (distribution not for a creditable purpose)

GST and an in specie distribution by a discretionary family trust (beneficiary not registered)