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Legislation
ATO documents that consider TAA 1953 s 37
96 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: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?
Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999 ?
Goods and services tax: is an invoice that is posted on a website 'issued' for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999 ?
Goods and services tax: are contracts for difference and financial spread betting contracts financial supplies?
Goods and services tax: are 'wholesale holdback' and 'retail holdback' payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?
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: does a club, association, trade union, society or co-operative ('association') make a supply when it imposes a non-statutory fine or penalty ('fine or penalty') on a member for a breach of the association's membership rules?
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: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?
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?
Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements
Goods and services tax: making adjustments under Division 19 for adjustment events
Goods and Services Tax: adjustments for bad debts
Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose
Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank
Goods and services tax: adult and community education courses; meaning of 'likely to add to employment related skills'.
Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract
Goods and services tax: international travel insurance
Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis