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Legislation
ATO documents that consider GST Act s 9-10
57 documents
Goods and services tax: are 'wholesale holdback' and 'retail holdback' payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?
Goods and Services Tax: GST consequences of court orders and out-of-court settlements
Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services
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
Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Goods and services tax: Department of Environment and Primary Industries Victoria (DEPI) - Bushbroker Scheme Landowner Agreement and Credit Agreement
Goods and services tax: bus transport in New South Wales - offers of employment and subsequent recompense payments made under Bus Service Contracts
Goods and services tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes
Goods and services tax: Queensland Department of Transport and Main Roads - transitional assistance payments made to participants in the Queensland taxi and limousine industry
Marine Scalefish Fishery reform - voluntary licence surrender program
New South Wales Minerals Council Limited - access arrangements under the Mining Act 1992 (NSW) between holders of exploration licences and assessment leases and landholders on whose land prospecting operations are undertaken
GST and payments for seconded employees
GST and a special levy charged by a body corporate
GST and reimbursement of salary
GST and the sale of a going concern where the trading name is not sold but is licensed to the purchaser
GST and transfer of long service leave entitlements
GST and service fee applied to debt acquired from a taxi driver
GST and payment of a commission in the form of a rebate