Goods and Services Tax Ruling GSTR 2019/1 Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)
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Goods and Services Tax Ruling GSTR 2020/1 Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts
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Goods and Services Tax Industry Issues Motor Vehicle Industry Partnership Are oils and lubricants purchased by a person with a disability ‘parts’ for the purposes of the subdivision 38-P of the GST Act?
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Goods and Services Tax Industry Issues Health Industry Partnership What is the GST status of health services provided to more than one person at the same time?
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Goods and Services Tax Industry Issues Pharmaceutical Health Forum Medical aid or appliance specifically designed for people with an illness or disability
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Goods and Services Tax Industry Issues Health Industry Partnership Are lens treatments including coatings/tints (hard coat, multicoat, tints, UV filter, mirror coat) subject to GST?
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Goods and Services Tax Industry Issues Health Industry Partnership When does a lens become a lens for prescription spectacles for the purposes of subsection 38-45(1) and Item 155 of Schedule 3 of the GST Act?
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Goods and Services Tax Industry Issues Health Industry Partnership What is the meaning of 'artificial teeth' for the purposes of section 38-45 and Schedule 3 – Item 30?
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Goods and Services Tax Industry Issues Health Industry Partnership Additional requirement for goods supplied 'in the course of supplying' a GST-free 'other health service' (herbal medicine and naturopathy only)
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Goods and Services Tax Industry Issues Health Industry Partnership Is a personal alarm unit a 'medical alert device' for the purposes of Item 33 of Schedule 3
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Goods and Services Tax Industry Issues Financial Services: Questions and Answers Is an IDPS carrying on an enterprise within the meaning given by the GST Act?
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Goods and Services Tax Industry Issues Electronic Commerce Industry Partnership Application of GST to supplies of digital products made to Australian recipients from non-resident suppliers
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Goods and Services Tax Ruling GSTR 2015/1 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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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 2012/4 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 2012/3 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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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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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 Ruling GSTR 2010/1 Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 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 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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Goods and Services Tax Ruling GSTR 2007/2 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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Goods and Services Tax Ruling GSTR 2007/1 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 2006/7 Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
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Goods and Services Tax Ruling GSTR 2006/4 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 Advice GSTA TPP 095 Goods and services tax: Are there circumstances in which repairs and additions to plant and equipment are not included as ‘assets’ for the purposes of an increasing adjustment under Division 138 of the GST Act upon cessation of registration?
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Goods and Services Tax Advice GSTA TPP 094 Goods and services tax: How is the final adjustment calculated when a building is renovated and the owner GST registration is cancelled?
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Goods and Services Tax Advice GSTA TPP 073 Goods and services tax: Can paragraph 139-5(3)(a) of the GST Act apply so that there is no adjustment where separate beneficiaries inherit two commercial properties formerly used by the deceased to carry on a leasing enterprise?
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Goods and Services Tax Advice GSTA TPP 072 Goods and services tax: If a purchaser of residential units is granted possession of the units and demolishes them prior to settlement, is the real property supplied at the time possession is granted?
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Goods and Services Tax Advice GSTA TPP 070 Goods and services tax: Is a party to a contract for the sale of a commercial property who deregisters for GST before settlement required to pay GST?
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Goods and Services Tax Ruling GSTR 2005/6 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 in 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 Advice GSTA TPP 092 Goods and services tax: If a vendor sells a farm as a GST-free supply of a going concern and the farmland includes residential premises that are not part of the business, is an adjustment required under Division 135 of the GST Act?
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Goods and Services Tax Advice GSTA TPP 074 Goods and services tax: Can an entity that acquires a car for $80,000 and uses it purely for business purposes claim input tax credits for the cost of a tow bar fitted to the car six months later?
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Goods and Services Tax Advice GSTA TPP 077 Goods and services tax: Can an entity that purchases a rally car with a market value that exceeds the car limit claim input tax credits in excess of 1/11th of the car limit?
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Goods and Services Tax Ruling GSTR 2005/3 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 Advice GSTA TPP 067 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 not a creditable acquisition?
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Goods and Services Tax Advice GSTA TPP 064 Goods and services tax: Are conduct moneys paid to a recipient of a subpoena for the production of documents or evidence in an Australian court subject to GST?
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Goods and Services Tax Advice GSTA TPP 052 Goods and services tax: If an employer provides an employee with a motor vehicle that will be used privately by the employee, is the employer entitled to an input tax credit on the acquisition of the vehicle?
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Goods and Services Tax Advice GSTA TPP 026 Goods and services tax: Can a full input tax credit for the GST in the principal component be claimed at the start of a hire purchase agreement, regardless of whether cash or accrual accounting is adopted?
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Goods and Services Tax Advice GSTA TPP 017 Goods and services tax: Does a credit card chargeback by a financial institution against a merchant give rise to an adjustment event for the merchant?
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Goods and Services Tax Advice GSTA TPP 014 Goods and services tax: Is an assignment of trade debts by a registered entity reporting on a cash basis GST-free if the assignment is made under an arrangement for the supply of an enterprise as a GST-free going concern?
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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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Goods and Services Tax Advice GSTA TPP 013 Goods and services tax: Where new residential premises are sold with certain chattels included (for example, a furniture package and moveable dishwasher), should the supplier apportion the real property element of the sale (which can be subject to the margin scheme) and the chattels element (which may not)?
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Goods and Services Tax Advice GSTA TPP 007 Goods and services tax: How do I calculate the input tax credit for second-hand goods not to be divided for re-supply?
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Goods and Services Tax Advice GSTA TPP 004 Goods and services tax: How do entities accounting on a cash basis who enter into hire purchase agreements claim input tax credits where the principal component of each payment varies on each instalment?
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Goods and Services Tax Ruling GSTR 2005/2 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 2004/4DC1 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 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 2003/12 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 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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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 2003/6 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 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 2001/8 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 2001/7 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 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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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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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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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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Goods and Services Tax Ruling GSTR 2000/14 Goods and services tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries
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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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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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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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