Law Companion Ruling LCR 2018/D2 Residential premises deductions: travel expenditure relating to rental investment properties

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Public advice and guidance compendium GSTR 2006/3EC Compendium

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Ruling Compendium GSTR 2009/4EC Compendium

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Ruling Compendium GSTR 2011/1EC Compendium

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Ruling Compendium GSTR 2012/2EC Compendium

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Draft Goods and Services Tax Ruling GSTR 2000/D12 Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses

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Goods and Services Tax Ruling GSTR 2000/31W Goods and services tax: supplies connected with Australia

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Draft Goods and Services Tax Ruling GSTR 2019/D2 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

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Law Companion Ruling LCR 2018/D3 Consolidation: churning of joining entities by foreign-owned groups

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Goods and Services Tax Ruling GSTR 2014/3W Goods and services tax: the GST implications of transactions involving bitcoin

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Draft Goods and Services Tax Ruling GSTR 2017/D2 Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

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Draft Goods and Services Tax Ruling GSTR 2017/D1 Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

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Goods and Services Tax Ruling GSTR 2005/4W Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2005/5W Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2005/5W Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2005/4W Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Draft Goods and Services Tax Ruling GSTR 2016/D1 Goods and services tax: making cross-border supplies to Australian consumers

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Goods and Services Tax Determination GSTD 2016/2 Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) prevent refunds of increasing adjustments made under section 19-50 of the GST Act?

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Goods and Services Tax Advice GSTA TPP 003W Goods and services tax: Can an employer claim input tax credits for expenses incurred on behalf of a superfund?

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Goods and Services Tax Industry Issues Financial Services Questions and Answers WITHDRAWN – Credit card surcharge – part of consideration for supply

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Goods and Services Tax Advice GSTA TPP 076W Goods and services tax: are rebates and other trade incentive payments that are bundled into one total amount, treated for GST purposes, as being a rebate or discount that reduces the consideration for the relevant purchases?

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Draft Goods and Services Tax Ruling GSTR 2014/D5 Goods and services tax: development lease arrangements with government agencies

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Goods and Services Tax Advice GSTA TPP 032W Goods and services tax: can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?

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Goods and Services Tax Ruling GSTR 2014/1 Goods and services tax: motor vehicle incentive paymentsGoods and services tax – 2014

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Draft Goods and Services Tax Ruling GSTR 2014/D4 Goods and services tax: the meaning of the terms ‘passed on’ and ‘reimburse’ for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999

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Draft Goods and Services Tax Ruling GSTR 2014/D3 Goods and services tax: the GST implications of transactions involving bitcoin

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Draft Goods and Services Tax Ruling GSTR 2014/D2 Goods and services tax: treatment of ATM service fees, credit card surcharges, and debit card surcharges

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Goods and Services Tax Advice GSTA TPP 089W Goods and services tax: If the recipient of a supply cancels its GST registration before receiving a tax invoice for a creditable acquisition, is it entitled to an input tax credit for the acquisition?

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Goods and Services Tax Advice GSTA TPP 104W Goods and services tax: When is the day of supply of a going concern that constitutes a property development enterprise?

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Goods and Services Tax Advice GSTA TPP 075W Goods and services tax: Is an Australian insurance broker entitled to a Division 78 decreasing adjustment when it is acting as agent for a foreign insurance company?

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Goods and Services Tax Advice GSTA TPP 088W Goods and services tax: If a partner pays for an acquisition as an expense out of the revenue of the partnership, is this an indicator that the partner is acting in his or her capacity as partner?

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Goods and Services Tax Advice GSTA TPP 049W Goods and services tax: Is a trustee’s in-specie distribution to a beneficiary a taxable supply?

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Goods and Services Tax Advice GSTA TPP 042W Goods and services tax: Is a payment to a lawyer by a client to reimburse the lawyer for a payment of a tax, fee, or charge (tax) that is excluded from the GST by a determination of the Treasurer consideration for a taxable supply by the lawyer if the lawyer paid the tax in their own right?

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Goods and Services Tax Advice GSTA TPP 053W Goods and services tax: Is GST payable on the taxable importation of consignment stock into Australia when ownership passes to the vendor as is the case with taxable supplies?

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Goods and Services Tax Advice GSTA TPP 054W Goods and services tax: Is B’s payment to A consideration for A’s supply to B where, under an agreement between A and B: · A licenses intellectual property to B (who sublicenses it to C) and; · the amount B pays A is calculated by reference to the extent of B’s supply to C?

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Goods and Services Tax Advice GSTA TPP 071W Goods and services tax: are the simplified accounting method turnover thresholds GST inclusive or GST exclusive?

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Goods and Services Tax Advice GSTA TPP 069W Goods and services tax: would the addition of four rooms onto the end of a six room house constitute ‘substantial renovations’ so as to make the premises ‘new residential premises’?

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Goods and Services Tax Advice GSTA TPP 068W Goods and services tax: would the addition of a second storey to a single storey house constitute ‘substantial renovations’ so as to make the premises ‘new residential premises’?

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Goods and Services Tax Advice GSTA TPP 061W Goods and services tax: is there an increasing adjustment when an enterprise asset is transferred to a spouse because of a marital breakdown where the acquisition of the asset was a creditable acquisition?

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Goods and Services Tax Advice GSTA TPP 058W Goods and services tax: is the supply of an enterprise that includes a short term lease of the enterprise premises a GST free supply of a going concern?

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Goods and Services Tax Advice GSTA TPP 057W Goods and services tax: how does section 39 of the Taxation Administration Act 1953 (TAA) operate if supplies that incorrectly include GST in the price are made to the public at large and unregistered recipients cannot be traced?

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Goods and Services Tax Advice GSTA TPP 055W Goods and services tax: is a diesel fuel grant, or diesel fuel rebate consideration for a taxable supply?

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Goods and Services Tax Advice GSTA TPP 023W Goods and services tax: Is a letter entitling the holder to supplies upon redemption a voucher within the meaning of section 100-25 of the GST Act?

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Goods and Services Tax Advice GSTA TPP 016W Goods and services tax: is the supply of each stratum unit in a building capable of being sold as a GST-free supply of a going concern?

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Goods and Services Tax Advice GSTA TPP 001W Goods and services tax: Are investors (participants) in an agricultural managed investment scheme required to register for GST?

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Goods and Services Tax Advice GSTA TPP 066W Goods and services tax: Do Division 17 and Division 27 of the Income Tax Assessment Act 1997 (ITAA) operate for food retailers using a simplified method?

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Goods and Services Tax Advice GSTA TPP 046W Goods and services tax: Is a share for share swap a financial supply for GST purposes?

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Goods and Services Tax Advice GSTA TPP 063W Goods and services tax: Is a partner who receives more than $50,000 in profit distributed by the partnership required to be registered for GST? is a partner who receives more than $50,000 in profit distributed by the partnership required to be registered for GST?

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Goods and Services Tax Advice GSTA TPP 062W Goods and services tax: Can a large capital purchase resulting in a net refund of GST in the annual return be ignored for the purposes of the Division 162 instalment option?

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Goods and Services Tax Advice GSTA TPP 051W Goods and services tax: To what extent is an acquisition creditable if an employer uses the 50/50 split method for entertainment fringe benefits?

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Goods and Services Tax Advice GSTA TPP 050W Goods and services tax: Does the transfer of assets constitute a taxable supply under subdivision 72-A when a new trustee is appointed to replace the original trustee of a trust?

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Goods and Services Tax Advice GSTA TPP 043W Goods and services tax: Is a client’s reimbursement to a lawyer for a payment of a tax, fee, or charge (tax) that is not subject to GST consideration for a taxable supply by the lawyer if the lawyer paid the tax as an agent for the client?

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Goods and Services Tax Advice GSTA TPP 009W Goods and services tax: Is an entity that enters into an agreement to make a subsequent supply making two taxable supplies?

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Goods and Services Tax Advice GSTA TPP 022W Goods and services tax: Is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100-5 vouchers, commonly referred to as face value vouchers (FVVS), subject to GST?

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Goods and Services Tax Advice GSTA TPP 021W Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?

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Draft Goods and Services Tax Ruling GSTR 2014/D1 Goods and services tax: motor vehicle incentive payments

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Goods and Services Tax Advice GSTA TPP 020W Goods and services tax: When a retail outlet makes a supply to a customer in exchange for a section 100-5 voucher, commonly referred to as a face value voucher (FVV), is the supply by the retail outlet a taxable supply?

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Goods and Services Tax Advice GSTA TPP 019W Goods and services tax: Are sales of section 100-5 vouchers, commonly referred to as face value vouchers (FVVs), to retail outlets and subsequent sales of the same vouchers to customers taxable supplies?

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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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Goods and Services Tax Advice GSTA TPP 006W Goods and services tax: How do I calculate the input tax credit for second-hand goods acquired on or after 1 July 2000?

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Goods and Services Tax Advice GSTA TPP 005W Goods and services tax: how do I calculate the input tax credit for second-hand goods acquired before 1 July 2000?

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Goods and Services Tax Advice GSTA TPP 012W Goods and services tax: Is a landlord who is renting furnished premises to tenants required to apportion the rent between the occupancy of the real property and the right to use the furnished items?

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Goods and Services Tax Advice GSTA TPP 018W Goods and services tax: Can an interest charge be a change in consideration and therefore an adjustment event (as opposed to a financial supply)?

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Goods and Services Tax Advice GSTA TPP 010W Goods and services tax: What are the registration requirements for resident agents acting for non-residents?

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Draft Goods and Services Tax Ruling GSTR 2013/D2W Goods and services tax: supplies made by an operator of a ‘moveable home estate’

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Goods and Services Tax Advice GSTA TPP 047W Goods and services tax: Is it the trust or the trustee that is registered for GST?

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Goods and Services Tax Advice GSTA TPP 033W Goods and services tax: if a supply involves some combination of GST-free, input taxed and taxable supplies, can a tax invoice simply state that GST is included in the total without stating the amount of GST?

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Goods and Services Tax Advice GSTA TPP 034W Goods and services tax: if an agent makes a single acquisition on behalf of multiple principals, can the tax invoice held by the agent be used by each principal to support the input tax credit claim for their respective shares of the acquisition?

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Goods and Services Tax Advice GSTA TPP 030W Goods and services tax: are tax invoices required to show the legal name of the supplier?

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Goods and Services Tax Advice GSTA TPP 059W Goods and services tax: Will the Tax Office refund overpaid GST if a supplier makes a mistake in preparing its activity statement and incorrectly includes a supply as a taxable supply?

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Goods and Services Tax Advice GSTA TPP 045W Goods and services tax: Can I correct activity statement (BAS) errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?

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Goods and Services Tax Advice GSTA TPP 044W Goods and services tax: What action will the Tax Office take if a taxpayer recognises an underpayment and decides to make an adjustment in the current activity statement (BAS), but Tax Office compliance action commences before the current BAS is due?

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Goods and Services Tax Ruling GSTR 2000/1W Goods and services tax: adjustment notes

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Class Ruling CR 2013/24 Income tax: scrip for scrip: merger of Texon Petroleum Limited and Sundance Energy Australia Limited

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Class Ruling CR 2013/37 Income tax: demerger of Duketon Mining Limited by South Boulder Mines Ltd

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Goods and Services Tax Advice GSTA TPP 031W Goods and services tax: who is entitled to claim the input tax credit on an acquisition where the recipient shown on the tax invoice is a member of a GST group?

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Goods and Services Tax Advice GSTA TPP 024W Goods and services tax: is an offer to renew a membership or contract an invoice that triggers attribution under subsection 29-5(1) of the 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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Goods and Services Tax Ruling GSTR 2000/16W Goods and Services Tax: transitional arrangements – GST-free supplies under existing agreements

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Class Ruling CR 2013/26 Income tax: off-market takeover of Adelhill Ltd and Permitted Special Dividend

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Class Ruling CR 2013/23 Income tax: demerger of Talon Petroleum Limited by Texon Petroleum Limited

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Goods and Services Tax Advice GSTA TPP 056W Goods and services tax: Where an employee novates a lease to his or her employer, can an invoice to the employee be treated as being received by the employer through its agent (the employee)?

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Goods and Services Tax Advice GSTA TPP 027W Goods and services tax: Can a manager of an agricultural managed investment scheme issue tax invoices for supplies of produce it makes on behalf of participants?

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Class Ruling CR 2013/20 Income tax: merger of Cromwell Property Fund and Cromwell Property Group

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Goods and Services Tax Advice GSTA TPP 065W Goods and services tax: Is GST payable on a dishonoured cheque fee?

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Draft Goods and Services Tax Ruling GSTR 2013/D1 Goods and services tax: adjustment notes

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Class Ruling CR 2013/14 Goods and services tax: goods and services supplied by dentists

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Class Ruling CR 2013/12 Income tax: capital gains tax: special dividend and capital proceeds from sale of Norton Gold Fields Limited shares pursuant to off market takeover

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Class Ruling CR 2013/7 Income tax: Queensland Government Department of Education, Training and Employment – early retirement scheme

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Class Ruling CR 2013/5 Income tax: Cape PLC conversion of employee share scheme interests from rights to options

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Class Ruling CR 2013/4 Income tax: return of capital: Energy Infrastructure Trust

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership WITHDRAWN – Are all boarding houses treated as ‘commercial residential premises’?

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership WITHDRAWN – Input tax credits – input taxed supply or taxable supply

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership WITHDRAWN – Separately titled garage – supplied with a residential unit

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership WITHDRAWN – Separately titled garage – not sold with a residential unit

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Goods and Goods and Services Tax Ruling GSTR 2000/20W – Withdrawal Goods and Services Tax: commercial residential premisesServices Tax Ruling GSTR 2000/20W – Withdrawal Goods and Services Tax: commercial residential premises

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Goods and Services Tax Industry Issues Property and Construction Industry Partnership WITHDRAWN – Supply by way of lease – input taxed supply or taxable supply

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Draft Goods and Services Tax Ruling GSTR 2012/D3 Goods and services tax: tax invoices

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Goods and Services Tax Ruling GSTR 2011/2W Goods and services tax: appropriations

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Goods and Services Tax Advice GSTA TPP 011W Goods and services tax: Where a property has been sold using the margin scheme, does Division 72 of the GST Act have any effect if the consideration paid by the associate is below market value?

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Goods and Services Tax Ruling GSTR 2000/11W Goods and services tax: grants of financial assistance

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Draft Goods and Services Tax Ruling GSTR 2011/D2W – Withdrawal Goods and services tax: residential premises and commercial residential premises

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Draft Goods and Services Tax Ruling GSTR 2012/D1 Goods and services tax: residential premises and commercial residential premises

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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 Ruling GSTR 2011/D5 Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels

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GSTR 2011/D4 Goods and services tax: financial assistance payments

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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 Ruling GSTR 2009/D1W – Withdrawal Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions

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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 Ruling GSTR 2011/D3 Goods and services tax: loyalty programs

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Goods and Services Tax Ruling GSTR 2006/11DAW – Draft Addendum Withdrawal Goods and services tax: appropriations

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Goods and Services Tax Ruling GSTR 2006/11W Goods and services tax: appropriations

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Goods and Services Tax Ruling GSTR 2006/11DAW – Draft Addendum Withdrawal Goods and services tax: appropriations

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Draft Goods and Services Tax Ruling GSTR 2011/D2 Goods and services tax: residential premises and commercial residential premises

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Class Ruling CR 2011/59 Income tax: off-market takeover of Crane Group Limited and Special Dividend

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Goods and Services Tax Ruling GSTR 2000/17W Goods and services tax: tax invoices

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Draft Goods and Services Tax Ruling GSTR 2011/D1 Goods and services tax: tax invoices

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Goods and Services Tax Ruling GSTR 2008/2W Goods and services tax: development lease arrangements with government agencies

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Goods and Services Tax Ruling GSTR 2008/2W Goods and services tax: development lease arrangements with government agencies

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Goods and Services Tax Ruling GSTR 2011/1 Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement

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Goods and Services Tax Advice GSTA TPP 087W Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner, and that partner is reimbursed by the partnership for the cost of the acquisition?

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Goods and Services Tax Advice GSTA TPP 086W Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner?

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Goods and Services Tax Advice GSTA TPP 048W Goods and services tax: which name and ABN should appear on a tax invoice when a trustee makes a taxable supply in its capacity as trustee?

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Goods and Services Tax Advice GSTA TPP 040W Goods and services tax: can an agent for a partnership of trusts use its own name and the partnership’s ABN on valid tax invoices?

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Goods and Services Tax Advice GSTA TPP 035W Goods and services tax: can an agent issue a tax invoice on behalf of a principal?

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Goods and Services Tax Advice GSTA TPP 029W Goods and services tax: what amount should appear in a tax invoice that relates to a contract subject to a retention?

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Goods and Services Tax Advice GSTA TPP 028W Goods and services tax: what should be the content of a tax invoice issued by or on behalf of an entity that adopts a simplified accounting method?

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Goods and Services Tax Advice GSTA TPP 025W Goods and services tax: is a document offering to make a supply (for example, enrolment or membership of an organisation) a tax invoice issued by the supplier once the offer is accepted by the recipient making payment and completing the details on the document?

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Goods and Services Tax Advice GSTA TPP 091W Goods and services tax: is an arrangement under Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) possible if the agent merely pays accounts received on behalf of the principal?

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Goods and Services Tax Advice GSTA TPP 041W Goods and services tax: which name and address or ABN is recorded on a tax invoice for a taxable supply made by a principal through an agent to a third party?

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Goods and Services Tax Advice GSTA TPP 039W Goods and services tax: do expenses incurred by an agent on behalf of the principal fall under subsection 153-60(2) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Goods and Services Tax Advice GSTA TPP 038W Goods and services tax: will a supply that is taken to be made by the principal to the agent under subsection 153-55(2) of the GST Act be GST-free if the supply would have been GST-free if made by the principal through the agent to a third party?

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Goods and Services Tax Advice GSTA TPP 037W Goods and services tax: who issues the tax invoice if an agent enters into an arrangement under subdivision 153-B of the GST Act?

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Goods and Services Tax Advice GSTA TPP 036W Goods and services tax: who is liable for GST if a principal makes a taxable supply through an agent?

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Goods and Services Tax Ruling GSTR 1999/1W Goods and services tax: the GST rulings system

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Draft Goods and Services Tax Ruling GSTR 2010/D1 Goods and services tax: interest-free loans received by the developer of a retirement village

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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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Goods and Services Tax Ruling GSTR 2002/5DAW – Draft Addendum Withdrawal

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Goods and Services Tax Ruling GSTR 2002/5DAW – Draft Addendum Withdrawal Goods and services tax: when is a ‘supply of a going concern’ GST-free?

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Class Ruling CR 2009/40 Income tax: payments assigned to representative public dentists who are employed by community health services to provide public dental services under the Medicare Teen Dental Plan

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Draft Goods and Services Tax Ruling GSTR 2009/D1 Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions

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Draft Goods and Services Tax Ruling GSTR 2008/D1W – Withdrawal Goods and services tax: registered agricultural managed investment schemes

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Goods and Services Tax Advice GSTA TPP 096W Goods and services tax: what are the registration requirements for resident agents acting for non-residents?

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Draft Goods and Services Tax Ruling GSTR 2008/D5 Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

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Draft Goods and Services Tax Ruling GSTR 2008/D4ER – Erratum Goods and services tax: cancellation fees

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Draft Goods and Services Tax Ruling GSTR 2008/D4 Goods and services tax: cancellation fees

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Draft Goods and Services Tax Ruling GSTR 2008/D3 Goods and services tax: partitioning of land

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Goods and Services Tax Ruling GSTR 2008/3 Goods and services tax: dealings in real property by bare trusts

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Draft Goods and Services Tax Ruling GSTR 2008/D2 Goods and services tax: general law partnerships and the margin scheme

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Goods and Services Tax Ruling GSTR 2008/1 Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

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Draft Goods and Services Tax Ruling GSTR 2007/D3 Goods and services tax: GST and bare trusts

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Draft Goods and Services Tax Ruling GSTR 2007/D2 Goods and services tax: development lease arrangements with government agencies

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Draft Goods and Services Tax Ruling GSTR 2007/D1 Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

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Goods and Services Tax Ruling GSTR 2004/5W Goods and services tax: appropriations

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Goods and Services Tax Ruling GSTR 2006/9 Goods and services tax: supplies

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Draft Goods and Services Tax Ruling GSTR 2006/D3 Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises

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Goods and Services Tax Ruling GSTR 2006/6 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

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Goods and Services Tax Ruling GSTR 2006/8 Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000

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Goods and Services Tax Ruling GSTR 2006/5 Goods and services tax: meaning of ‘Commonwealth, a State or a Territory’

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Goods and Services Tax Ruling GSTR 2006/5 Goods and services tax: meaning of 'Commonwealth, a State or a Territory'

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Goods and Services Tax Ruling GSTR 2006/6DC Draft Consolidation – Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

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Goods and Services Tax Ruling GSTR 2000/22W Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

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Goods and Services Tax Ruling GSTR 2000/15W 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 Ruling GSTR 2006/3DC1 Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

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Goods and Services Tax Ruling GSTR 2006/1 Goods and services tax: guarantees and indemnities

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Draft Goods and Services Tax Ruling GSTR 2006/D2 Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’?

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Draft Goods and Services Tax Ruling GSTR 2006/D1 Goods and services tax: appropriations

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Goods and Services Tax Advice GSTA TPP 060W Goods and services tax: is the simplified accounting method threshold GST-inclusive or GST-exclusive?

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Draft Goods and Services Tax Ruling GSTR 2005/D9 Goods and services tax: insurance settlements and entitlement to input tax credits

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Draft Goods and Services Tax Ruling GSTR 2005/D8 Goods and services tax: making supplies and analysing multi-party arrangements

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Goods and Services Tax Ruling GSTR 2000/36W Goods and services tax: insurance settlements by making supplies of goods or services

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Draft Goods and Services Tax Ruling GSTR 2005/D7 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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Draft Goods and Services Tax Ruling GSTR 2005/D6 Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

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Draft Goods and Services Tax Ruling GSTR 2005/D5 Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 of the A New Tax System (Goods and Services Tax) Act 1999

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Draft Goods and Services Tax Ruling GSTR 2005/D4 Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2005/D3 Goods and services tax: the application of A New Tax System (Goods and Services Tax) Margin Scheme Valuation Requirements Determination MSV 2005/3 to real property acquired or held before 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2005/D2 Goods and services tax: guarantees and indemnities

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Draft Goods and Services Tax Ruling GSTR 2005/D1 Goods and services tax: deposits held as security for the performance of an obligation

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Goods and Services Tax Advice GSTA TPP 002W Goods and services tax: what are the registration requirements for resident agents acting for non-residents?

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Goods and Services Tax Advice GSTA TPP 008 Goods and services tax: How do I calculate the input tax credit for second-hand goods divided for re-supply?

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Draft Goods and Services Tax Ruling GSTR 2003/D7PW – Partial Withdrawal Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of 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 Ruling GSTR 2003/2W Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

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Goods and Services Tax Ruling GSTR 2003/2W Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

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Goods and Services Tax Ruling GSTR 2004/9 Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

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Goods and Services Tax Ruling GSTR 2004/7 Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: · when is a ‘non-resident’ or other ‘recipient’ of a supply ‘not in Australia when the thing supplied is done’? · when is ‘an entity that is not an Australian resident’ ‘outside Australia when the thing supplied is done’?

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Goods and Services Tax Ruling GSTR 2004/7 Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: · when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? · when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?

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Goods and Services Tax Ruling GSTR 2004/8 Goods and services tax: when does an entity have a decreasing adjustment under Division 132?

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Goods and Services Tax Ruling GSTR 2004/6 Goods and services tax: tax law partnerships and co-owners of property

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Draft Goods and Services Tax Ruling GSTR 2004/D5 Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Draft Goods and Services Tax Ruling GSTR 2004/D6 Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: Use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises

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Draft Goods and Services Tax Ruling GSTR 2004/D4 Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 – Exploitation of the second hand goods provisions to obtain input tax credits

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Goods and Services Tax Ruling GSTR 2000/4W Goods and services tax: appropriations

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Draft Goods and Services Tax Ruling GSTR 2004/D3 Goods and services tax: when does an entity have a decreasing adjustment under Division 132?

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Draft Goods and Services Tax Ruling GSTR 2004/D2 Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

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Goods and Services Tax Ruling GSTR 2004/4 Goods and services tax: assignment of payment streams including under a typical securitisation arrangement

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Goods and Services Tax Ruling GSTR 2004/3 Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/2: Avoidance of GST on the sale of new residential premises

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Goods and Services Tax Ruling GSTR 2004/2 Goods and services tax: What is a joint venture for GST purposes?

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Draft Goods and Services Tax Ruling GSTR 2004/D1 Goods and services tax: the GST implications of the purchase of fuel using a fuel card

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Goods and Services Tax Ruling GSTR 2004/1 Goods and services tax: reduced credit acquisitions

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Draft Goods and Services Tax Ruling GSTR 2003/D9 Goods and services tax: in the application of items 2, 3 and paragraph (b) 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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Draft Goods and Services Tax Ruling GSTR 2003/D7 Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of 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 Ruling GSTR 2003/16 Goods and services tax: inducements to enter into a lease of commercial premises

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Goods and Services Tax Ruling GSTR 2003/15 Goods and services tax: importation of goods into Australia

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Draft Goods and Services Tax Ruling GSTR 2003/D8 Goods and services tax: what is a joint venture for GST purposes?

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Draft Goods and Services Tax Ruling GSTR 2003/D6 Goods and services tax: Assignment of income streams including under a securitisation arrangement

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Goods and Services Tax Ruling GSTR 2003/14 Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange

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Goods and Services Tax Ruling GSTR 2003/13 Goods and services tax: general law partnerships

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Goods and Services Tax Ruling GSTR 2003/12 Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment

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Goods and Services Tax Ruling GSTR 2000/23W Goods and services tax: when consideration is provided and received for various payment instruments

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Goods and Services Tax Ruling GSTR 2003/11 Goods and services tax: payment on early termination of a lease of goods

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Draft Goods and Services Tax Ruling GSTR 2003/D3 Goods and services tax: reduced credit acquisitions

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Goods and Services Tax Ruling GSTR 2003/10 Goods and Services Tax: What is ‘precious metal’ for the purposes of GST?

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Goods and Services Tax Ruling GSTR 2003/5 Goods and Services Tax: Vouchers

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Goods and Services Tax Ruling GSTR 2003/9 Goods and Services Tax: financial acquisitions threshold

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Goods and Services Tax Ruling GSTR 2003/8 Goods and services tax: supply of rights for use outside Australia – subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2)

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Draft Goods and Services Tax Ruling GSTR 2003/D5 Goods and Services Tax: tax law partnerships

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Goods and Services Tax Ruling GSTR 2003/7 Goods and Services Tax: what do the expressions ‘directly connected with goods or real property’ and ‘a supply of work physically performed on goods’ mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?

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Goods and Services Tax Ruling GSTR 2003/7 Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes 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 Ruling GSTR 2003/D4 Goods and Services Tax: general law partnerships

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GSTR 2003/D2 GSTR 2003/D2ER – Erratum Draft Goods and Services Tax Ruling: Goods and Services Tax: payment on early termination of a lease of goods

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Goods and Services Tax Ruling GSTR 2003/6 Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances.

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Goods and Services Tax Ruling GSTR 2003/4 Goods and services tax: stores and spare parts for international flights and voyages.

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Draft Goods and Services Tax Ruling GSTR 2003/D2 Goods and Services Tax: payment on early termination of a lease of goods

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Goods and Services Tax Ruling GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises?

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Goods and Services Tax Ruling GSTR 2003/1 Goods and services tax: supplies that are GST-free as professional or trade courses.

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Draft Goods and Services Tax Ruling GSTR 2003/D1 Goods and Services Tax: What is ‘precious metal’ for the purposes of GST?

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Goods and Services Tax Ruling GSTR 2002/6 Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999

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Goods and Services Tax Ruling GSTR 2002/5 Goods and services tax: when is a ‘supply of a going concern’ GST-free?

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Goods and Services Tax Ruling GSTR 2001/5W Goods and services tax: when is a ‘supply of a going concern’ GST-free?

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Goods and Services Tax Ruling GSTR 2001/5W Goods and services tax: when is a ‘supply of a going concern’ GST-free?

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Goods and Services Tax Ruling GSTR 2002/4 Goods and services tax: recipient created tax invoices and foreign currency conversions

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Draft Goods and Services Tax Ruling GSTR 2001/D3W – Withdrawal Goods and services tax: when is a sale of real property a sale of new residential premises?

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Goods and Services Tax Ruling GSTR 2002/3 Goods and services tax: prizes

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Draft Goods and Services Tax Ruling GSTR 2011/D1W – Withdrawal Goods and services tax: tax invoices

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Goods and Services Tax Ruling GSTR 2002/2 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

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Goods and Services Tax Ruling GSTR 2002/1 Goods and services tax: supplies that are GST-free as special education courses

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Draft Goods and Services Tax Ruling GSTR 2012/D2 Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis

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Goods and Services Tax Ruling GSTR 2001/8 Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts

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Draft Goods and Services Tax Ruling GSTR 2001/D8 Goods and services tax: recipient created tax invoices and foreign currency conversions

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Draft Goods and Services Tax Ruling GSTR 2001/D9 Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

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Goods and Services Tax Ruling GSTR 2001/7 Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover

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Goods and Services Tax Ruling GSTR 2001/6 Goods and services tax: non-monetary consideration

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Draft Goods and Services Tax Ruling GSTR 2001/D7 Goods and services tax: prizes

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Draft Goods and Services Tax Ruling GSTR 2001/D6 Goods and services tax: Exports of goods

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Draft Goods and Services Tax Ruling GSTR 2001/D5 Goods and services tax: non-monetary consideration

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Draft Goods and Services Tax Ruling GSTR 2001/D4 Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts

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Goods and Services Tax Ruling GSTR 2001/4 Goods and Services Tax: GST consequences of court orders and out-of-court settlements

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Draft Goods and Services Tax Ruling GSTR 2001/D3 Goods and services tax: when is a sale of real property a sale of new residential premises?

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Goods and Services Tax Ruling GSTR 2001/3 Goods and Services Tax: GST and how it applies to supplies of fringe benefits

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Draft Goods and Services Tax Ruling GSTR 2001/D1 Goods and services tax: how does section 188-25 affect the calculation of ‘projected annual turnover’ for the purposes of the GST Act?

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Draft Goods and Services Tax Ruling GSTR 2001/D2 Goods and Services Tax: when is a ‘supply of a going concern’ GST-free?

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Goods and Services Tax Ruling GSTR 2001/2 Goods and Services Tax: foreign exchange conversions

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Goods and Services Tax Ruling GSTR 2001/1 Goods and services tax: supplies that are GST-free for tertiary education courses

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Draft Goods and Services Tax Ruling GSTR 2000/D23 Goods and Services Tax: GST consequences of court orders and out-of-court settlements

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Goods and Services Tax Ruling GSTR 2000/37 Goods and services tax: agency relationships and the application of the law

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Draft Goods and Services Tax Ruling GSTR 2000/D22 Goods and Services Tax: vouchers

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Draft Goods and Services Tax Ruling GSTR 2000/D21 Goods and services tax: supplies that are GST-free for tertiary education courses

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Goods and Services Tax Ruling GSTR 2000/34 Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 (‘GST Act’)?

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Draft Goods and Services Tax Ruling GSTR 2000/D20 Goods and services tax: agency relationships and the application of the GST law

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Goods and Services Tax Ruling GSTR 2000/35 Goods and services tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis

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Goods and Services Tax Ruling GSTR 2000/33 Goods and services tax: international travel insurance

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Goods and Services Tax Ruling GSTR 2000/32 Goods and services tax: attributing GST payable on supplies of gas and electricity made by public utility providers

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Goods and Services Tax Ruling GSTR 2000/26 Goods and services tax: corporate card statements – entitlement to an input tax credit without a tax invoice

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Goods and Services Tax Ruling GSTR 2000/25 Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank

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Draft Goods and Services Tax Ruling GSTR 2000/D19 Goods and services tax: insurance settlements by making supplies of goods or services

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Draft Goods and Services Tax Ruling GSTR 2000/D17 Goods and services tax: GST and how it applies to supplies of fringe benefits

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Goods and Services Tax Ruling GSTR 2000/29 Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

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GSTR 2000/D13 GSTR 2000/D13A – Addendum Goods and services tax: attributing GST payable on certain supplies of gas and electricity made by public utility providers

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Goods and Services Tax Ruling GSTR 2000/30 Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses

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Goods and Services Tax Ruling GSTR 2000/28 Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract

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Goods and Services Tax Ruling GSTR 2000/27 Goods and services tax: adult and community education courses; meaning of “likely to add to employment related skills”.

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Draft Goods and Services Tax Ruling GSTR 2000/D18 Goods and Services Tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis

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Draft Goods and Services Tax Ruling GSTR 2000/D16 Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 (‘GST Act’)?

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GSTR 2000/D15 GSTR 2000/D15A – Addendum Goods and Services Tax: foreign exchange rates that work out the consideration for a taxable supply

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Goods and Services Tax Ruling GSTR 2000/24 Goods and services tax: Division 129 – making adjustments for changes in extent of creditable purpose

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Goods and Services Tax Ruling GSTR 2000/21 Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000

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GSTR 2000/D14 GSTR 2000/D14A – Addendum Goods and Services Tax: international travel insurance

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Goods and Services Tax Ruling GSTR 2000/19 Goods and services tax: making adjustments under Division 19 for adjustment events

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Draft Goods and Services Tax Ruling GSTR 2000/D15 Goods and services tax: foreign exchange rates that work out the consideration for a taxable supply

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Goods and Services Tax Ruling GSTR 2000/18 Goods and services tax: construction and building services which span 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2000/D14 Goods and services tax: international travel insurance

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Draft Goods and Services Tax Ruling GSTR 2000/D13 Goods and services tax: attributing GST payable on certain supplies of gas and electricity made by public utility providers

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GSTR 2000/9 GSTR 2000/9W Goods and services tax: transitional arrangements – GST free supplies under existing agreements

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Goods and Services Tax Ruling GSTR 2000/13 Goods and services tax: accounting on a cash basis

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Draft Goods and Services Tax Ruling GSTR 2000/D11 Goods and services tax: when consideration is provided and received for various payment instruments

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Draft Goods and Services Tax Ruling GSTR 2000/D10 Goods and Services Tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract

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Goods and Services Tax Ruling GSTR 2000/12 Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements

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Draft Goods and Services Tax Ruling GSTR 2000/D7ER – Erratum Goods and Services Tax: supplies connected with Australia

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Goods and Services Tax Ruling GSTR 2000/10 Goods and services tax: recipient created tax invoices

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Draft Goods and Services Tax Ruling GSTR 2000/D9 Goods and services tax: construction and building services which span 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2000/D8 Goods and Services Tax: GST-free supplies of water, sewerage services, storm water draining services and emptying of a septic tank.

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Draft Goods and Services Tax Ruling GSTR 2000/D7 Goods and Services Tax: supplies connected with Australia

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Goods and Services Tax Ruling GSTR 2000/8 Goods and Services Tax: special credit for sales tax paid on stock

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Goods and Services Tax Ruling GSTR 2000/6 Goods and Services Tax: special credit for sales tax paid on alcoholic beverages

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Goods and Services Tax Ruling GSTR 2000/7 Goods and Services Tax: transitional arrangements – supplies, including supplies of rights, made before 1July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2000/D6 Goods and Services Tax: corporate card statements – entitlement to an input tax credit without a tax invoice

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Draft Goods and Services Tax Ruling GSTR 2000/D5 Goods and Services Tax: accounting on a cash basis

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Goods and Services Tax Ruling GSTR 2000/5 Goods and services tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 2000/D4 Goods and Services Tax: commercial residential premises

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GSTR 2000/D2 GSTR 2000/D2ER – Erratum Goods and Services Tax: making adjustments for changes in extent of creditable purpose.

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Goods and Services Tax Ruling GSTR 2000/2 Goods and Services Tax: adjustments for bad debts

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Goods and Services Tax Ruling GSTR 2000/3 Goods and Services Tax: transitional documents – entitlement to an input tax credit without a tax invoice

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Draft Goods and Services Tax Ruling GSTR 2000/D3 Goods and Services Tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries

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Draft Goods and Services Tax Ruling GSTR 2000/D2 Goods and Services Tax: making adjustments for changes in extent of creditable purpose.

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Draft Goods and Services Tax Ruling GSTR 1999/D7ER – Erratum Goods and Services Tax: attributing GST payable, input tax credits and adjustments

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Draft Goods and Services Tax Ruling GSTR 1999/D14 Goods and Services Tax: apportionment of input tax credits for providers of financial supplies

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Draft Goods and Services Tax Ruling GSTR 1999/D13 Goods and Services Tax: Grants of Financial Assistance

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Draft Goods and Services Tax Ruling GSTR 1999/D11 Goods and Services Tax: transitional arrangements – GST-free supplies under existing agreements

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Draft Goods and Services Tax Ruling GSTR 1999/D12 Goods and Services Tax: transitional arrangements: supplies of a right made on or after 2 December 1998 but before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 1999/D10 Goods and Services Tax: tax invoices

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Draft Goods and Services Tax Ruling GSTR 1999/D9 Goods and Services Tax: the margin scheme for supplies of real property held prior to 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 1999/D8 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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Draft Goods and Services Tax Ruling GSTR 1999/D7 Goods and Services Tax: attributing GST payable, input tax credits and adjustments

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Draft Goods and Services Tax Ruling GSTR 1999/D6 Goods and Services Tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000

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Draft Goods and Services Tax Ruling GSTR 1999/D5 Goods and Services Tax: recipient created tax invoices

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Draft Goods and Services Tax Ruling GSTR 2000/D1 Goods and Services Tax: making adjustments under Division 19 for adjustment events

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Draft Goods and Services Tax Ruling GSTR 1999/D4 Goods and Services Tax: Adjustments for Bad Debts

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Draft Goods and Services Tax Ruling GSTR 1999/D3 Goods and Services Tax: Special credit for sales tax paid on stock

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Draft Goods and Services Tax Ruling GSTR 1999/D2 Goods and Services Tax: transitional arrangements – entitlement to an input tax credit without a tax invoice

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Draft Goods and Services Tax Ruling GSTR 1999/D1 Goods and Services Tax: information requirements for adjustment notes

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Product Ruling PR 1999/14W Income tax: Heydon Park Tea Tree Project

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Taxation Ruling IT 2095 Income tax : assessability of unbilled gas

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Taxation Ruling IT 2072 Notice to produce books, documents and other papers

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Taxation Ruling IT 333 Expenditure on spare parts and consumable stores. Whether deduction allowable on usage basis or in year of purchase

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Taxation Ruling IT 332 Deductions for club fees : racing clubs : section 51AB

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Taxation Ruling IT 363 Mining company : application of Division 10 to principal and sub-contractors engaged in mining operations

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Taxation Ruling IT 317 Education expenses – school fees paid in advance

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