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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