The link “GSTD” is to the ATO legal database and the link “Austlii” is to the Austlii site.

• GSTD 2000/1 – Austlii – Goods and services tax: is the scope of Division 99 of the GST Act limited to holding deposits?
• GSTD 2000/2 – Austlii – Goods and services tax: Can you claim input tax credits under subdivision 66-A of the GST Act for goods that have been incorporated into second-hand goods prior to 1 July 2000?
• GSTD 2000/3 – Austlii – 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 – Austlii – 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 – Austlii – Goods and services tax: when is a supply of food, in terms of paragraph 38-3(1) of the GST Act ‘for consumption on the premises from which it is supplied’?
• GSTD 2000/6 – Austlii – Goods and services tax: when is the supply of food packaging GST-free in terms of section 38-6 of the GST Act?
• GSTD 2000/7 – Austlii – 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 GST Act?
• GSTD 2000/8 – Austlii – Goods and services tax: what is an ‘enterprise’ for the purposes of the GST Aft.  Does MT 2000/1 have equal application to the meaning of ‘enterprise’ for GST purposes?
• GSTD 2000/9 – Austlii – 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 – Austlii – 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 – Austlii – Goods and services tax: is the supply of commercial pilot training GST-free as an education course under section 38-85 of the GST Act?
• GSTD 2000/12 – Austlii – Goods and services tax: is the provision of labour hire services a taxable supply in terms of section 9-5 of the GST Act?