Legislation

GST Act s 9-5 and 72-5

ATO documents that consider GST Act s 9-5 and 72-5

3 documents

GST and an in specie distribution by a discretionary family trust (distribution for a creditable purpose)

GST and an in specie distribution by a discretionary family trust (distribution not for a creditable purpose)

GST and an in specie distribution by a discretionary family trust (beneficiary not registered)