GST Act s 57

JobKeeper payment - original decline in turnover test

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

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

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

GST and tax invoice issued by an unregistered agent of the supplier

GST and tax invoices issued by an unregistered agent of a supplier