GST Act s 165

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

Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/2: Avoidance of GST on the sale of new residential premises

Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 - exploitation of the second-hand goods provisions to obtain input tax credits

Application of General Anti-Avoidance Rules

Provision of advice and guidance by the ATO

Exploitation of the second-hand goods provisions to obtain Goods and Services Tax (GST) input tax credits.

Lease by a charitable institution to an associated endorsed charitable institution designed to gain input tax credits.

Land owner's use of a registered associate to maximise input tax credit entitlements and reduce Goods and Services Tax (GST) payable under the margin scheme

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

GST - interposing an associated 'financial supply facilitator' to enhance claims for reduced input tax credits for expenses incurred in the course of a company takeover

GST - Retirement Village operators who on-sell services to residents in an attempt to claim greater input tax credits

Acquisition of intangible right for inflated consideration which is financed by supplier

Wine equalisation tax (WET) producer rebate schemes

Structured arrangements that avoid luxury car tax

Arrangements designed to improperly obtain goods and services tax refunds

GST and exercise of discretion to allow late election to pay GST by instalments: Activity Statement posted but not received by Tax Office

GST and exercise of discretion to allow late election to pay GST by instalments: Activity Statement lodged late due to serious illness

GST and exercise of discretion to allow late election to pay GST by instalments: instalment paid but activity statement unintentionally not lodged

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?