GST Act s 19

Goods and services tax: are 'wholesale holdback' and 'retail holdback' payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?

Goods and services tax: does a club, association, trade union, society or co-operative ('association') make a supply when it imposes a non-statutory fine or penalty ('fine or penalty') on a member for a breach of the association's membership rules?

Compendium

Compendium

GST and refinancing hire purchase agreements as leases

GST and the timing of choice to treat a fund-raising event as an input taxed fund-raising event

GST and adjustment of input tax credit after legislative change for supply of retirement village accommodation

GST and decreasing adjustments for supplies arising from terminated hire purchase agreements with underlying securitisation arrangements

Goods and services tax: does a club, association, trade union, society or co-operative ('association') make a supply when it imposes a non-statutory fine or penalty ('fine or penalty') on a member for a breach of the association's membership rules?

GST and refund for supplies cancelled after an entity ceases to be registered

Refund of GST when supply cancelled after deregistering entity for GST from 1 July 2006

GST and decreasing adjustments when a hire purchase agreement is terminated due to default

GST and decreasing adjustments when a hire purchase agreement is terminated due to default