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Legislation
ATO documents that consider TAA 1953 s 37
96 documents
Pulses supplied as food for human consumption
Accommodation in caravan parks and camping grounds
Simplified calculation of input tax for caravan park operators
Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?
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: is the provision of labour hire services a taxable supply in terms of section 9-5 of the A New Tax System(Goods and Services Tax) Act 1999 ?
Goods and services tax: Can you claim input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services Tax) Act 1999 for goods that have been incorporated into second-hand goods prior to 1 July 2000?
Goods and services tax: transitional arrangements: to what extent is the supply of services made on or after 1 July 2000, where the supply spans that date?
Goods and services tax: what does the word 'premises' mean in the expression, 'a supply of food for consumption on the premises from which it is supplied'?
Goods and services tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, 'for consumption on the premises from which it is supplied'?
Goods and services tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: is the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?
Goods and services tax: if you let out residential premises do you need to get an ABN for PAYG purposes or register for GST?
Goods and services tax: what is the GST treatment of the administration levy paid by parents and carers to a Family Day Care Scheme and Child Care Subsidy paid to an approved Family Day Care Service Provider to be passed on to parents as a fee reduction?
Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?
Goods and services tax: what supplies of fruit and vegetable juices are GST-free?
Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?
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: Is the payment of judgment interest consideration for a supply?
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?