GST Act s 38-190

Goods and services tax: what is a 'destination outside the indirect tax zone' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

Compendium

Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999

The corporate collective investment vehicle regime

Treatment of input tax credits claimed by a recipient of a non-taxable supply where the Commissioner has the discretion to give a refund of the overpaid goods and services tax to the supplier due to the operation of former section 105-65 of Schedule 1 to the Taxation Administration Act 1953

GST and repatriation of a deceased person

GST and removal of grey waste water from a foreign ship in an Australian port

GST and foreign currency export

GST and the supply of services for the construction of plant on an oil rig in the Joint Petroleum Development Area

GST and financial supplies made by a time-sharing scheme developer

GST and supplies of an interest in a time-sharing scheme to non-residents overseas

Goods and services tax: what is a 'destination outside Australia' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

The corporate collective investment vehicle regime

GST and supplies used or enjoyed outside of Australia

GST and supply of emission credits/ carbon trading

GST and supplies made to resident of an external Territory

GST and surveying services connected with real property

GST and training services supplied to a non-resident

GST and legal services to a non-resident company that has a subsidiary situated in Australia

GST and export services provided by crematoriums to an Australia resident