Notice of Rulings, Notice of Addenda

CR 2008/30

Income tax:  Commonwealth Bank of Australia – Perpetual Exchangeable Resaleable Listed Securities

This Addendum amends Class Ruling CR 2008/30 to reflect changes resulting from an offer to Holders by CBA to purchase PERLS IV on-market and an associated offer to Holders to reinvest the proceeds of the sale of PERLS IV. The issue of PERLS VI is the subject of Class Ruling CR 2012/101. 

This Addendum applies for the income year ended 30 June 2013.

NOTICE OF ADDENDA

The Addenda listed below update the Date of Effect to reflect the amendments within the Tax Laws Amendment (2010 GST Administration Measures No. 2) Act 2010 which came into effect on 1 July 2010.

GSTA TPP 001

Goods and services tax:  are investors (participants) in an agricultural managed investment scheme required to register for GST?

GSTA TPP 003

Goods and services tax:  can an employer claim input tax credits for expenses incurred on behalf of a superfund?

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?

GSTA TPP 005

Goods and services tax:  how do I calculate the input tax credit for second‑hand goods acquired before 1 July 2000?

GSTA TPP 006

Goods and services tax:  how do I calculate the input tax credit for second‑hand goods acquired on or after 1 July 2000?

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?

GSTA TPP 008

Goods and services tax:  how do I calculate the input tax credit for second-hand goods divided for re-supply?

GSTA TPP 009

Goods and services tax:  is an entity that enters into an agreement to make a subsequent supply making two taxable supplies?

GSTA TPP 010

Goods and services tax:  what are the registration requirements for resident agents acting for non-residents?

GSTA TPP 012

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?

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)?

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?

GSTA TPP 015

Goods and services tax:  is a monetary honorarium consideration for a taxable supply?

GSTA TPP 016

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?

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?

GSTA TPP 018

Goods and services tax:  can an interest charge be a change in consideration and therefore an adjustment event (as opposed to a financial supply)?

GSTA TPP 019

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?

GSTA TPP 020

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?

GSTA TPP 021

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?

GSTA TPP 022

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?

GSTA TPP 023

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?

GSTA TPP 024

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?

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?

GSTA TPP 027

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?

GSTA TPP 030

Goods and services tax:  are tax invoices required to show the legal name of the supplier?

GSTA TPP 031

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?

GSTA TPP 032

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?

GSTA TPP 033

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?

GSTA TPP 034

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?

GSTA TPP 042

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?

GSTA TPP 043

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?

GSTA TPP 044

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?

GSTA TPP 045

Goods and services tax:  can I correct in a current activity statement (BAS), errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?

GSTA TPP 046

Goods and services tax:  is a share for share swap a financial supply for GST purposes?

GSTA TPP 047

Goods and services tax:  is it the trust or the trustee that is registered for GST?

GSTA TPP 049

Goods and services tax:  is a trustee's in-specie distribution to a beneficiary a taxable supply?

GSTA TPP 050

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?

GSTA TPP 051

Goods and services tax:  to what extent is an acquisition creditable if an employer uses the 50/50 split method for entertainment fringe benefits?

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?

GSTA TPP 053

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?

GSTA TPP 054

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?

GSTA TPP 055

Goods and services tax:  is a diesel fuel grant, or diesel fuel rebate consideration for a taxable supply?

GSTA TPP 056

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)?

GSTA TPP 057

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?

GSTA TPP 058

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?

GSTA TPP 059

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?

GSTA TPP 061

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?

GSTA TPP 062

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?

GSTA TPP 063

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?

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?

GSTA TPP 065

Goods and services tax:  is GST payable on a dishonoured cheque fee?

GSTA TPP 066

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?

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?

GSTA TPP 068

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’?

GSTA TPP 069

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’?

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?

GSTA TPP 071

Goods and services tax:  are the simplified accounting method turnover thresholds GST‑inclusive or GST-exclusive?

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?

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?

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?

GSTA TPP 075

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?

GSTA TPP 076

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?

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?

GSTA TPP 088

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?

GSTA TPP 089

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?

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?

GSTA TPP 094

Goods and services tax:  how is the final adjustment calculated when a building is renovated and the owner's GST registration is cancelled?

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?

GSTA TPP 104

Goods and services tax:  when is the day of supply of a going concern that constitutes a property development enterprise?

GSTB 2003/2

Goods and services tax:  long‑term accommodation at marinas

GSTB 2006/1

Goods and services tax:  how to claim input tax credits for car expenses

GSTD 2000/2

Goods and services tax:  can you claim input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services Tax) Act 1999 for goods that have been incorporated into second-hand goods prior to 1 July 2000?

GSTD 2000/3

Goods and services tax:  transitional arrangements:  to what extent is the supply of services made on or after 1 July 2000, where the supply spans that date?

GSTD 2000/4

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’?

GSTD 2000/5

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’?

GSTD 2000/6

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?

GSTD 2000/7

Goods and services tax:  is the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2000/9

Goods and services tax:  if you let out a residence do you need to get an ABN for PAYG purposes or register for GST?

GSTD 2000/10

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?

GSTD 2000/11

Goods and services tax:  is the supply of commercial pilot training GST-free as an education course under section 38-85 of the A New Tax System (Goods and Services Tax Act) 1999 (the GST Act)?

GSTD 2000/12

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?

GSTD 2001/1

Goods and services tax:  what is the GST treatment of the administration levy paid by parents and carers to a Family Day Care Scheme and Child Care Benefits (CCB) paid to carers by a Family Day Care Scheme on behalf of parents?

GSTD 2001/2

Goods and services tax:  is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?

GSTD 2002/2

Goods and services tax:  what supplies of fruit and vegetable juices are GST-free?

GSTD 2002/3

Goods and services tax:  how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?

GSTD 2002/5

Goods and services tax:  is a token of appreciation given to a speaker consideration for the supply of the speaking services?

GSTD 2003/1

Goods and services tax:  is the payment of judgment interest consideration for a supply?

GSTD 2003/3

Goods and services tax:  are acquisitions made by a head company, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity’s enterprise?

GSTD 2004/1

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?

GSTD 2004/2

Goods and services tax:  are all supplies made by the entity nominated as the joint venture operator to entities that are participants in the GST joint venture to be treated as if they are not taxable supplies?

GSTD 2004/3

Goods and services tax:  is a supply of rights to accommodation a supply of real property for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2004/4

Goods and services tax:  can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?

GSTD 2005/1

Goods and services tax:  can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2005/2

Goods and services tax:  is an invoice that is posted on a website ‘issued’ for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2005/3

Goods and services tax:  are contracts for difference and financial spread betting contracts financial supplies?

GSTD 2005/5

Goods and services tax:  are supplies of membership and membership services made by a trade exchange to its members taxable supplies?

GSTD 2005/6

Goods and services tax:  does a club, association, trade union, society or co‑operative (‘association’) make a supply when it imposes a non-statutory fine or penalty (‘fine or penalty’) on a member for a breach of the association’s membership rules?

GSTD 2006/1

Goods and services tax:  is a payment from a non‑resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?

GSTD 2006/2

Goods and services tax:  does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?

GSTD 2006/4

Goods and services tax:  government entities and the margin scheme – does item 4 in the table in subsection 75-10(3) apply if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was held by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000?

GSTD 2006/5

Goods and services tax:  what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?

GSTD 2006/6

Goods and services tax:  does MT 2006/1 have equal application to the meaning of ‘entity’ and ‘enterprise’ for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2007/1

Goods and services tax:  is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services?

GSTD 2007/2

Goods and services tax:  what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?

GSTD 2007/3

Goods and services tax:  if a non‑resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST‑free if made on or after 1 April 2005?

GSTD 2008/2

Goods and services tax:  are supplies of food known as breakfast bars GST‑free?

GSTD 2009/1

Goods and services tax:  is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made ‘in the course or furtherance of’ the trust’s enterprise?

GSTD 2009/2

Goods and services tax:  are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use?

GSTR 2000/1

Goods and services tax:  adjustment notes

GSTR 2000/2

Goods and services tax:  adjustments for bad debts

GSTR 2000/3

Goods and services tax:  transitional documents – entitlement to an input tax credit without a tax invoice

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

GSTR 2000/6

Goods and services tax:  special credit for sales tax paid on alcoholic beverages

GSTR 2000/7

Goods and services tax:  transitional arrangements - supplies, including supplies of rights, made before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000

GSTR 2000/8

Goods and services tax:  special credit for sales tax paid on stock

GSTR 2000/10

Goods and services tax:  recipient created tax invoices

GSTR 2000/12

Goods and services tax:  attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements

GSTR 2000/13

Goods and services tax:  accounting on a cash basis

GSTR 2000/14

Goods and services tax:  transitional valuation of work‑in‑progress for head contractors in the building or civil engineering industries

GSTR 2000/16

Goods and services tax:  transitional arrangements – GST‑free supplies under existing agreements

GSTR 2000/18

Goods and services tax:  construction and building services which span 1 July 2000

GSTR 2000/19

Goods and services tax:  making adjustments under Division 19 for adjustment events

GSTR 2000/20

Goods and services tax:  commercial residential premises

GSTR 2000/21

Goods and services tax:  the margin scheme for supplies of real property held prior to 1 July 2000

GSTR 2000/24

Goods and services tax:  Division 129 - making adjustments for changes in extent of creditable purpose

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

GSTR 2000/26

Goods and services tax:  corporate card statements - entitlement to an input tax credit without a tax invoice

GSTR 2000/27

Goods and services tax:  adult and community education courses; meaning of ‘likely to add to employment related skills’

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

GSTR 2000/29

Goods and services tax:  attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

GSTR 2000/30

Goods and services tax:  supplies that are GST-free for pre-school, primary and secondary education courses

GSTR 2000/31

Goods and services tax:  supplies connected with Australia

GSTR 2000/32

Goods and services tax:  attributing GST payable on supplies of gas and electricity made by public utility providers

GSTR 2000/33

Goods and services tax:  international travel insurance

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’)?

GSTR 2000/35

Goods and services tax:  Division 156 - supplies and acquisitions made on a progressive or periodic basis

GSTR 2000/37

Goods and services tax:  agency relationships and the application of the law

GSTR 2001/1

Goods and services tax:  supplies that are GST-free for tertiary education courses

GSTR 2001/2

Goods and services tax:  foreign exchange conversions

GSTR 2001/3

Goods and services tax:  GST and how it applies to supplies of fringe benefits

GSTR 2001/4

Goods and services tax:  GST consequences of court orders and out-of-court settlements

GSTR 2001/7

Goods and services tax:  meaning of GST turnover, including the effect of section 188-25 on projected GST turnover

GSTR 2001/8

Goods and services tax:  apportioning the consideration for a supply that includes taxable and non-taxable parts

GSTR 2002/1

Goods and services tax:  supplies that are GST‑free as special education courses

GSTR 2002/3

Goods and services tax:  prizes

GSTR 2002/4

Goods and services tax:  recipient created tax invoices and foreign currency conversions

GSTR 2002/5

Goods and services tax:  when is a ‘supply of a going concern’ GST-free?

GSTR 2003/1

Goods and services tax:  supplies that are GST-free as professional or trade courses

GSTR 2003/3

Goods and services tax:  when is a sale of real property a sale of new residential premises?

GSTR 2003/4

Goods and services tax:  stores and spare parts for international flights and voyages

GSTR 2003/5

Goods and services tax:  vouchers

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?

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)

GSTR 2003/9

Goods and services tax:  financial acquisitions threshold

GSTR 2003/12

Goods and services tax:  when consideration is provided and received for various payment instruments and other methods of payment

GSTR 2003/14

Goods and services tax:  the GST implications of transactions between members of a barter scheme conducted by a trade exchange

GSTR 2004/1

Goods and services tax:  reduced credit acquisitions

GSTR 2004/2

Goods and services tax:  what is a joint venture for GST purposes?

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

GSTR 2004/4

Goods and services tax:  assignment of payment streams including under a typical securitisation arrangement

GSTR 2004/6

Goods and services tax:  tax law partnerships and co-owners of property

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’?

GSTR 2004/8

Goods and services tax:  when does an entity have a decreasing adjustment under Division 132?

GSTR 2004/9

Goods and services tax:  GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

GSTR 2005/1

Goods and services tax:  the GST implications of the purchase of fuel using a fuel card

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

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

GSTR 2005/4

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

GSTR 2005/5

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

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

GSTR 2006/3

Goods and services tax:  determining the extent of creditable purpose for providers of financial supplies

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

GSTR 2006/5

Goods and services tax:  meaning of ‘Commonwealth, a State or a Territory’

GSTR 2006/6

Goods and services tax:  improvements on the land for the purposes of Subdivision 38-N and Division 75

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

GSTR 2006/8

Goods and services tax:  the margin scheme for supplies of real property acquired on or after 1 July 2000

GSTR 2008/1

Goods and services tax:  when do you acquire anything or import goods solely or partly for a creditable purpose?

GSTR 2008/3

Goods and services tax:  dealings in real property by bare trusts

GSTR 2009/1

Goods and services tax:  general law partnerships and the margin scheme

GSTR 2009/3

Goods and services tax:  cancellation fees

GSTR 2009/4

Goods and services tax:  new residential premises and adjustments for changes in extent of creditable purpose