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Legislation
ATO documents that consider GST Act s 9-5
547 documents
GST and the supply of excess accommodation by a time-sharing scheme
GST and agricultural managed investment scheme - supply of forestry services
GST and supply of accommodation: National Rental Affordability Scheme
GST and land supplied by way of a long term lease on the condition that residential premises are constructed on the land
GST and annual maintenance fees paid under a time-sharing scheme
Whether non-resident royalty withholding tax is based on the GST inclusive or GST exclusive amount paid in respect of royalties
Intra-group supply of services that is partly performed after the recipient leaves the GST group
GST and representative of an incapacitated entity acting as both supplier and recipient of the representative's administration services
GST and liability for a supply made by an incapacitated entity prior to the appointment of a representative
GST and points fee in a loyalty program
GST and the recovery of waste levies and carbon pricing mechanism costs by waste disposal facility operators
GST and termination amounts payable after a hire purchase agreement is terminated due to default
GST and registration turnover threshold for a body corporate
Goods and Services Tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?
Goods and services tax: are all supplies made by the joint venture operator to participants in a 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: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?
Goods and services tax: does an Australian repairer make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?
Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied or intended to be applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made 'in the course or furtherance of' the trust's enterprise?
Goods and services tax: are there GST consequences where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5?