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Legislation
ATO documents that consider A New Tax System (Goods and Services Tax) Act 1999 s 9-5
173 documents
GST and supply of a motor vehicle where payment for the supply is provided to an entity other than the supplier
GST and supply of a fractional interest in land by a tenant in common
GST and supply of goods by a non-resident supplier to a resident distributor where the non-resident supplier is responsible for the installation of goods when the resident distributor on-sells the goods to an end-user
GST and its calculation for construction agreements made before 1 July 2000
GST and supply of goods imported by a recipient where the non-resident supplier subsequently installs the goods in Australia under a separate contract
GST and supply of meals to clients in an in-house dining facility
GST and the supply of domain name registration
GST and in specie contributions to a self managed superannuation fund
GST and right to a share of net profit in return for a contribution of money - a taxable supply
GST and barter scheme/trade exchanges: making a taxable supply of trade credits
GST and hotel managed investment schemes and sale of a new accommodation suite
GST and the transfer between funeral providers of rights and obligations under a prepaid funeral agreement: the original funeral provider accounts on a basis other than cash (non-cash basis)
GST and sale by an Owners Corporation of a new residential lot created out of common property
GST and subdivision of common property to create a new residential lot
GST and agriculture: managed investment scheme - supply of an interest in the managed investment scheme
GST and termination payment relating to assignment of payment streams
GST and the supply of excess accommodation by a time-sharing scheme
GST and land supplied by way of a long term lease on the condition that residential premises are constructed on the land
GST and provision of a prepaid card facility by an Australian authorised deposit-taking institution
GST and annual maintenance fees paid under a time-sharing scheme