Goods and Services Tax Determination GSTD 2016/1 Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services) Tax Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

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Draft Goods and Services Tax Determination GSTD 2020/D1 Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2019/D1 Goods and services tax: development works in the Australian Capital Territory

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Ruling Compendium GSTD 2008/2EC Compendium

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Goods and Services Tax Determination GSTD 2004/1W 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?

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Draft Goods and Services Tax Determination GSTD 2018/D1 Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business

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Goods and Services Tax Determination GSTD 2004/3W Goods and services tax: is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2017/D1W – Withdrawal Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2017/1 Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2017/D1 Goods and services tax: what is excluded from being second-hand goods by paragraph (b) of the definition of that term in Division 195 of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2006/2W Goods and services tax: does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?

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Draft Goods and Services Tax Determination GSTD 2016/D1 Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 prevent refunds of increasing adjustments made under section 19-50 of that Act?

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Goods and Services Tax Determination GSTD 2015/2 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)?

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Goods and Services Tax Determination GSTD 2015/2 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)?

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Goods and Services Tax Determination GSTD 2015/1 Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2014/1W Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105-65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you?

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Draft Goods and Services Tax Determination GSTD 2014/D4 Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2014/D3 Goods and services tax: what is a ‘destination outside Australia’ for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

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Draft Goods and Services Tax Determination GSTD 2014/D2 Goods and services tax: do payments made by a vendor to a purchaser of real property when the rent received falls below a rental yield guaranteed by the vendor give rise to an adjustment event for the purposes of Division 19 of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2014/D1 Goods and services tax: in what circumstances is the supply of a credit card GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2013/D4 Goods and services tax: can you object to a private ruling that the Commissioner makes on the way in which section 105-65 of Schedule 1 to the Taxation Administration Act 1953 applies or would apply to you?

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Goods and Services Tax Determination GSTD 2013/4 Goods and services tax: where capital assets that diminish in value over time are utilised in making a supply, can the consideration provided by the supplier to acquire those assets be taken into account in determining whether the supply is GST-free under subparagraph 38-250(2)(b)(ii) of A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2013/3 Goods and services tax: does item 32 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity?

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Goods and Services Tax Determination GSTD 2013/2 Goods and services tax: when are second-hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2013/D3 Goods and services tax: can the consideration the supplier provides for acquiring capital items be included in calculating whether a supply is GST-free under subparagraph 38-250(2)(b)(ii) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2013/D2 Goods and services tax: what are second-hand goods and when are they acquired for the purposes of sale or exchange (but not manufacture) in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2013/D1 Goods and services tax: whether item 32 of the table in subregulation 70-5.02(2) of A New Tax System (Goods and Services Tax) Regulations 1999 applies to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity.

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Goods and Services Tax Determination GSTD 2013/1 Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?

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Goods and Services Tax Determination GSTD 2012/11 Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date?

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Goods and Services Tax Determination GSTD 2012/9 Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2012/7 Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2012/8 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2012/10 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2012/6 Goods and services tax: when an entity makes a taxable supply of second-hand goods by way of lease before making a taxable supply of the goods by way of sale (or exchange), are both taxable supplies taken into account to quantify and attribute input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services) Tax Act 1999?

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Draft Goods and Services Tax Determination GSTD 2012/D4 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2012/D3 Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2012/D2 Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2012/D1 Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

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Goods and Services Tax Determination GSTD 2012/3 Goods and services tax: does an adjustment for a change in extent of creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired?

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Goods and Services Tax Determination GSTD 2012/2 Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?

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Goods and Services Tax Determination GSTD 2012/1 Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?

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Draft Goods and Services Tax Determination GSTD 2011/D5 Goods and services tax: Are acquisitions related to an entity’s retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Draft Goods and Services Tax Determination GSTD 2011/D4 Goods and services tax: What is ‘hospital treatment’ for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?

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Draft Goods and Services Tax Determination GSTD 2011/D3 Goods and services tax: does an adjustment for a change in extent of creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired?

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Draft Goods and Services Tax Determination GSTD 2011/D2 Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999?

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Draft Goods and Services Tax Determination GSTD 2011/D1 Goods and services tax: can a ‘farming business’ be carried on, for the purposes of paragraph 38-480(a) of the A New Tax System (Goods and Services Tax) Act 1999, where there has been a cessation of routine farming activities for a period of time as a consequence of a decision to sell the land?

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Goods and Services Tax Determination GSTD 2010/1W Goods and services tax: are there GST consequences where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5?

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Goods and Services Tax Determination GSTD 2008/1W Goods and services tax: for taxable supplies or creditable acquisitions made by a member entity of a GST group, is the representative member of the GST group liable to pay GST and entitled to input tax credits if the GST or input tax credits are attributable to a tax period other than when the entity is a member of the GST group?

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Draft Goods and Services Tax Determination GSTD 2009/D2 Goods and services tax: are there GST consequences where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5?

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Draft Goods and Services Tax Determination GSTD 2009/D1 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?

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Goods and Services Tax Determination GSTD 2003/2W 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?

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Draft Goods and Services Tax Determination GSTD 2008/D2 Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied or intended to be 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?

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Draft Goods and Services Tax Determination GSTD 2008/D1 Goods and services tax: are supplies of food known as breakfast bars GST-free?

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Goods and Services Tax Determination GSTD 2007/2 Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?

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Goods and Services Tax Determination GSTD 2006/6 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?

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Goods and Services Tax Determination GSTD 2000/8W Goods and services tax: what is an ‘enterprise’ for the purposes of A New Tax System (Goods and Services Tax) Act 1999? Does MT 2000/1 have equal application to the meaning of ‘enterprise’ for GST purposes?

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Goods and Services Tax Determination GSTD 2006/5 Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?

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Goods and Services Tax Determination GSTD 2006/4 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?

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Goods and Services Tax Determination GSTD 2006/3 Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?

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Goods and Services Tax Determination GSTD 2006/1 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?

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Goods and Services Tax Ruling GSTR 2006/4 Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

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Goods and Services Tax Determination GSTD 2000/1W Goods and services tax: is the scope of Division 99 of the A New Tax System (Goods and Services Tax) Act 1999 limited to holding deposits?

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Goods and Services Tax Determination GSTD 2005/1 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?

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Draft Goods and Services Tax Determination GSTD 2005/D3 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?

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Draft Goods and Services Tax Determination GSTD 2005/D2 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?

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Draft Goods and Services Tax Determination GSTD 2005/D1 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?

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Draft Goods and Services Tax Determination GSTD 2004/D4 Goods and services tax: are contracts for difference and financial spread betting contracts financial supplies?

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Goods and Services Tax Determination GSTD 2004/4 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)?

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Draft Taxation Determination TD 2004/D30 Income tax: consolidation tax cost setting rules: Are distributions paid up a chain of entities sourced from profits in a lower-tier entity that did not accrue to the joined group added at step 3 of the entry allocable cost amount (ACA) of the higher-tier entity?

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Draft Goods and Services Tax Determination GSTD 2004/D1 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?

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Draft Goods and Services Tax Determination GSTD 2004/D3 Goods and services tax: can book entries amount to the provision or receipt of consideration for attribution purposes, in the absence of actual payment?

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Draft Goods and Services Tax Determination GSTD 2004/D2 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?

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Goods and Services Tax Determination GSTD 2004/2 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?

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Goods and Services Tax Determination GSTD 2002/4W Goods and services tax: what are the requirements for a particular document to be treated as an adjustment note when an adjustment arises from a payment made by a third party?

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Draft Goods and Services Tax Determination GSTD 2003/D5ER – Notice of Erratum Goods and services tax: can the sale of an interest in leased commercial property be the supply of a going concern?

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Draft Goods and Services Tax Determination GSTD 2003/D5 Goods and services tax: can the sale of an interest in leased commercial property be the supply of a going concern?

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Draft Goods and Services Tax Determination GSTD 2003/D4 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?

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Draft Goods and Services Tax Determination GSTD 2003/D3 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?

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Draft Goods and Services Tax Determination GSTD 2003/D2 Goods and services tax: are all supplies made by the joint venture operator to participants in a GST joint venture to be treated as if they are not taxable supplies?

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Goods and Services Tax Determination GSTD 2003/3 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?

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Draft Goods and Services Tax Determination GSTD 2003/D1 Goods and Services tax: are acquisitions made by a company in obtaining valuations in respect of forming a consolidated group, or in respect of a subsidiary joining a consolidated group, made in carrying on the company’s enterprise?

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Goods and Services Tax Determination GSTD 2003/1 Goods and Services Tax: Is the payment of judgment interest consideration for a supply?

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Goods and Services Tax Determination GSTD 2002/1W 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?

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Draft Goods and Services Tax Determination GSTD 2002/D4 Goods and Services Tax: is the payment of judgment interest consideration for a supply?

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Draft Goods and Services Tax Determination GSTD 2002/D5 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?

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Goods and Services Tax Determination GSTD 2002/5 Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?

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Goods and Services Tax Determination GSTD 2002/3 Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?

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Draft Goods and Services Tax Determination GSTD 2002/D3 Goods and Services Tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?

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Draft Goods and Services Tax Determination GSTD 2002/D2 Goods and Services Tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?

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Goods and Services Tax Determination GSTD 2002/2 Goods and services tax: what supplies of fruit and vegetable juices are GST-free?

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Draft Goods and Services Tax Determination GSTD 2002/D1 Goods and Services Tax: what supplies of fruit and vegetable juices are GST-free?

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Draft Goods and Services Tax Determination GSTD 2001/D1 Goods and Services Tax: what are the requirements for a particular document to be treated as an adjustment note when an adjustment arises from a payment made by a third party?

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Goods and Services Tax Determination GSTD 2001/2 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?

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Goods and Services Tax Determination GSTD 2001/1 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?

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Goods and Services Tax Determination GSTD 2000/12 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 ?

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Goods and Services Tax Determination GSTD 2000/11 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)?

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Draft Goods and Services Tax Determination GSTD 2000/D6 Goods and Services Tax : is the sale of goods by a lessor on termination of a lease agreement a separate supply to that of the lease of the goods ?

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Draft Goods and Services Tax Determination GSTD 2000/D5 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 ?

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Goods and Services Tax Determination GSTD 2000/10 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?

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Goods and Services Tax Determination GSTD 2000/9 Goods and services tax: if you let out residential premises do you need to get an ABN for PAYG purposes or register for GST?

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Draft Goods and Services Tax Determination GSTD 2000/D4 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?

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Goods and Services Tax Determination GSTD 2000/7 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?

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Goods and Services Tax Determination GSTD 2000/6 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?

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Goods and Services Tax Determination GSTD 2000/5 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’?

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Goods and Services Tax Determination GSTD 2000/4 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’?

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Goods and Services Tax Determination GSTD 2000/3 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?

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Goods and Services Tax Determination GSTD 2000/2 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?

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Draft Goods and Services Tax Determination GSTD 2000/D1 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’?

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Draft Goods and Services Tax Determination GSTD 2000/D2 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’?

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Draft Goods and Services Tax Determination GSTD 2000/D3 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?

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