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Legislation
ATO documents that consider ITAA 1997 s 995-1
390 documents
Goods and services tax: is the supply of commercial pilot training GST-free as an education course under section 38-85 of the A New Tax System (Goods and Services Tax Act) 1999 (the GST Act)?
Goods and Services tax: are acquisitions made by a head company, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity's enterprise?
Goods and services tax: does MT 2006/1 have equal application to the meaning of 'entity' and 'enterprise' for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?
Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25
Goods and Services Tax: GST and how it applies to supplies of fringe benefits
Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions
Goods and services tax: prizes
Goods and services tax: supplies that are GST-free as professional or trade courses.
Goods and Services Tax: financial acquisitions threshold
Goods and services tax: What is a joint venture for GST purposes?
Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?
Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?
Goods and services tax: general law partnerships and the margin scheme
Goods and services tax: development lease arrangements with government agencies
Luxury car tax: how to determine the principal purpose of a vehicle
The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number
Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953
Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory