Taxable supplies

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: 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 supply by way of an in specie distribution of an asset that is 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 when a partner in a partnership takes goods held as trading stock for private or domestic use?

Goods and services tax: what is a 'destination outside the indirect tax zone' for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

Goods and services tax: development works in the Australian Capital Territory

Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances.

Goods and services tax: the GST implications of the purchase of fuel using a fuel card

Goods and services tax: supplies

Goods and services tax: general law partnerships and the margin scheme

Goods and services tax: partitioning of land

Goods and services tax: cancellation fees

Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis

Goods and services tax: motor vehicle incentive payments

Goods and services tax and time of choice to apply the margin scheme