GST Act s 11

Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services?

Compendium

Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999?

Compendium

The corporate collective investment vehicle regime

Compendium

Use of an associate to obtain Goods and Services Tax ('GST') benefits on construction of residential premises for lease

Deduction generation from purported purchase of offshore 'emission units' that do not exist at the time of the arrangement

GST and Decreasing Adjustments

GST and Decreasing Adjustments

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 acquisition of legal tender for possible re-sale as collectable coins and notes

GST and claiming input tax credits where GST ceases to be payable

Goods and Services Tax: Reduced credit acquisitions and investment banking services acquired by a takeover target

The corporate collective investment vehicle regime

GST: Body Corporate (Sinking Fund Levies)

GST and input taxed supplies of strata titled residential premises to guests

GST and Personal consumption

GST and tax invoice for multiple recipients

GST and attributing input tax credits on cancellation of GST registration when accounting on a cash basis