GST Act s 40-5

Goods and services tax: are supplies of membership and membership services made by a trade exchange to its members taxable supplies?

Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services?

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: does item 32 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity?

Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

Research and Development: 'R&D group turnover' - value of supplies made in the year of income - interest payments

GST and supply of a call option over residential premises

GST and supply of a call option over GST-free land

GST and superannuation fund: supply of information about a member spouse's interest to a non-member spouse in accordance with the Family Law Act 1975

GST and superannuation fund: supply of information about a member's interest to the member in accordance with the Family Law Act 1975

GST and agriculture: managed investment scheme - supply of an interest in the managed investment scheme

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

GST and the supply of excess accommodation by a time-sharing scheme

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

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: whether item 32 of the table in subregulation 70-5.02(2) of A New Tax System (Goods and Services Tax) Regulations 1999 applies to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity.

Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

What is the tax treatment of an expense incurred by a superannuation fund that is paid by an employer or eligible person on behalf of a superannuation fund and that is journalised as a superannuation contribution?

GST and supply of a loan

GST and credit card processing services supplied to a non-resident