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Legislation
ATO documents that consider GST Act s 38-190(1)
62 documents
Goods and services tax: are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Compendium
Addendum Compendium
The corporate collective investment vehicle regime
GST and supply of IT industry domain name to a non-resident recipient outside Australia
GST and repatriation of a deceased person
R&D tax offset: 'R&D group turnover' - licence fees payable over more than one year of income
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 adjustment events
GST and whether a resident company incorporated overseas is in Australia in relation to a supply of services
GST and supplies of an interest in a time-sharing scheme to non-residents overseas
Goods and services tax: does an Australian repairer make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?
Goods and services tax: Are acquisitions related to an entity's retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Goods and services tax: in what circumstances is the supply of a credit card GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
The corporate collective investment vehicle regime
GST and supplies used or enjoyed outside of Australia
GST and supply of emission credits/ carbon trading