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Legislation
ATO documents that consider GST Act s 9-5
547 documents
Goods and services tax: are all supplies made by the entity nominated as the joint venture operator to entities that are participants in the GST joint venture to be treated as if they are not taxable supplies?
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: government entities and the margin scheme - does item 4 in the table in subsection 75-10(3) apply if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was held by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000?
Compendium
Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?
Goods and Services Tax: GST consequences of court orders and out-of-court settlements
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange
Goods and Services Tax: financial acquisitions threshold
Compendium
Goods and services tax: residential premises
Goods and services tax: commercial residential premises
Goods and services tax: commercial residential premises
Goods and services tax: long-term accommodation in commercial residential premises
Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)
JobKeeper payment - original decline in turnover test
The corporate collective investment vehicle regime
Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements