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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