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Legislation
ATO documents that consider GST Act s 40-5(2)
49 documents
Goods and Services Tax: Is the payment of judgment interest consideration for a supply?
Goods and services tax: are contracts for difference and financial spread betting contracts financial supplies?
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: GST treatment of financial supplies and related supplies and acquisitions
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 fees for storage, cleaning and maintenance, testing and repairs of pawned goods
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 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 right to a share of net profit in return for a contribution of money - not a credit arrangement
GST and finance leases and securitisation arrangements
GST and right to a share of net profit in return for a contribution of money - not an interest in a debt
GST and right to a share of net profit in return for a contribution of money - a taxable supply
GST and contingent debt
GST and transaction information supplied by an ADI - client's own transaction