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Legislation
ATO documents that consider GST Act s 29-75(1)
4 documents
Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?
Goods and Services Tax : is the sale of goods by a lessor on termination of a lease agreement a separate supply to that of the lease of the goods ?
Goods and Services Tax: what are the requirements for a particular document to be treated as an adjustment note when an adjustment arises from a payment made by a third party?
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?