2000 rulings

The “GSTR” link is to the ATO legal database.  The “Austlii” link is to the austlii site.
  • GSTR 2000/1Austlii – Goods and services tax: adjustment notes
  • GSTR 2000/2Austlii – Goods and services tax: adjustments for bad debts
  • GSTR 2000/3Austlii – Goods and services tax: transitional documents – entitlement to an input tax credit without a tax invoice
  • GSTR 200o/5Austlii – 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 2000/6Austlii – Goods and services tax: special credit for sales tax paid on alchoholic beverages
  • GSTR 2000/7Austlii – 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 2000/8Austlii – Goods and services tax: special credit for sales tax paid on stock
  • GSTR 2000/10Austlii – Goods and services tax: recipient created tax invoices
  • GSTR 2000/11Austlii – Goods and services tax: grants of financial assistance
  • GSTR 2000/12Austlii – Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements
  • GSTR 2000/13Austlii – Goods and services tax: accounting on a tax basis
  • GSTR 2000/14Austlii – Goods and services tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries
  • GSTR 2000/16Austlii – Goods and services tax: transitional arrangements – GST-free supplies under existing agreements
  • GSTR 2000/18Austlii – Goods and services tax: construction and building services which span 1 July 2000
  • GSTR 2000/19Austlii – Goods and services tax: making adjustments under Division 19 for adjustment events
  • GSTR 2000/20Austlii – Goods and services tax: commercial residential premises
  • GSTR 2000/21Austlii – Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000
  • GSTR 2000/24Austlii – Goods and services tax: Division 129 – making adjustments for changes in extent of creditable purpose
  • GSTR 2000/25Austlii – 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 2000/26Austlii – Goods and services tax: corporate card statements – entitlement to an input tax credit without a tax invoice
  • GSTR 2000/27Austlii – Goods and services tax: adult and community education courses; meaning of “likely to add to employment related skills”
  • GSTR 2000/28Austlii – Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract
  • GSTR 2000/29Austlii – Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25
  • GSTR 2000/30Austlii – Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses
  • GSTR 2000/31Austlii – Goods and services tax: supplies connected with Australia
  • GSTR 2000/32Austlii – Goods and services tax: attributing GST payable on supplies of gas and electricity made by public utility providers
  • GSTR 2000/33Austlii – Goods and services tax: international travel insurance
  • GSTR 2000/34Austlii -Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
  • GSTR 2000/35Austlii – Goods and services tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis
  • GSTR 2000/37Austlii – Goods and services tax: agency relationships and the application of the law

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s