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Legislation
ATO documents that consider TAA 1953 s 37
96 documents
Goods and services tax: if the joint venture operator of a GST joint venture set up to design, build or maintain residential or commercial premises transfers completed premises to a joint venture participant, is that supply treated as if it were not a taxable supply?
Goods and services tax: when will the requirement to hold a tax invoice or adjustment note be waived as a result of a court or tribunal decision?
Goods and services tax: can the sale of an interest in leased commercial property be the supply of a going concern?
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 placed 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: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?
Goods and services tax: are contracts for difference and financial spread betting contracts financial 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: 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: deposits held as security for the performance of an obligation
Goods and services tax: guarantees and indemnities
Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000
Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000
Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
Draft Consolidation - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75