GST Act s 9-15

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 maintenance/operating levy imposed by a timeshare resort management body

GST and taxes, fees or charges

GST and deferred management fees in leasehold retirement villages

GST and receipt of a commission from a licensed securities dealer for introducing an investor to an investment fund

GST and restaurant tips

GST and scholarships for tuition and accommodation

GST and charities: calculating the consideration provided to acquire an asset that is subsequently sold as a GST-free supply

GST and supply of search information by information brokers

GST and payment made in settlement of a general insurance claim when the insured informs the insurer of its input tax credit entitlement on the premiums

GST and the dairy adjustment levy on flavoured milk supplied by a wholesaler

Wine Equalisation Tax: taxable value of wine sold at auction

GST and motor vehicle industry incentive payments: fleet sales support - margin support - discretionary payments