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

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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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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