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

• GSTD 2001/1 – Austlii – 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 paid to carers by a Family Day Care Scheme on behalf of parents?
• GSTD 2001/2 – Austlii – 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?