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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