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Legislation
ATO documents that consider GST Act s 40-5(1)
58 documents
Goods and services tax: are supplies of membership and membership services made by a trade exchange to its members taxable supplies?
GST and the treatment of surcharge levied by taxi company for the provision of a credit facility
GST and supply of a guaranteed fixed interest rate facility
GST and supply of discounted credit
GST and fees for storage, cleaning and maintenance, testing and repairs of pawned goods
GST and cancellation fees for deliverable commodity forward contracts
GST and agreement to pay or recoup foreign exchange loss or gain when a forward currency contract is closed out
GST and agreement for the supply and repurchase of a commodity
GST and EFTPOS facilities used by two businesses
GST and convertible notes to raise capital - a financial supply consisting of a borrowing
GST and supply of a call option over commercial property
GST and supply of a call option over residential premises
GST and supply of a call option over GST-free land
GST and a credit arrangement by way of an instalment contract for the sale of residential premises
GST and in specie contributions to a self managed superannuation fund
GST and acquisition of legal tender for possible re-sale as collectable coins and notes
GST and foreign currency export
GST and agricultural managed investment scheme - sale of a grower's business
GST and right to a share of net profit in return for a contribution of money - not a credit arrangement
GST and cheques issued by a non-authorised deposit-taking institution