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Legislation
ATO documents that consider GST Act s 29-10(3)
21 documents
Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?
Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999 ?
Goods and services tax: is an invoice that is posted on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999 ?
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
Miscellaneous tax: time limits for claiming an input tax or fuel tax credit
Expansion of estimates regime to GST, LCT and WET
GST and Tax Invoices
Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?
Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: is an invoice that is placed on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?
Expansion of estimates regime to GST, LCT and WET
Withdrawal - Goods and services tax: tax invoices
GST and entitlement to an input tax credit for a creditable acquisition
GST and attribution rules for an asset financed under an asset loan agreement
GST and attributing input tax credits to goods financed under a consumer credit loan
GST and a creditable acquisition made through an unregistered agent of the supplier
GST and entitlement to input tax credits for acquisitions from unregistered suppliers
GST and attribution of input tax credit to the tax period in which the payment provided is the return of a 'core deposit'
Fuel Tax Credits: requirement for tax invoice to claim fuel tax credit