2003 rulings

The “GSTR” link is to the ATO legal database.  The “Austlii” link is to the austlii site.
  • GSTR 2003/1Austlii – Goods and services tax: supplies that are GST-free as professional or trade courses
  • GSTR 2003/3Austlii – Goods and services tax: when is the sale of real property a sale of new residential premises
  • GSTR 2003/4Austlii – Goods and services tax: stores and spare parts for international flights and voyages
  • GSTR 2003/5Austlii – Goods and services tax: Vouchers
  • GSTR 2003/6Austlii – Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances
  • GSTR 2003/7Austlii – Goods and services tax: what do the expressions ‘directly connected with goods or real property’ and ‘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 2003/8Austlii – Goods and services tax: supply of rights for use outside Australia – subsection 28-190(1), item 4, paragraph (a) and subsection 38-190(2)
  • GSTR 2003/8DA – Draft Addendum
  • GSTR 2003/9Austlii – Goods and services tax: financial acquisitions threshold
  • GSTR 2003/10Austlii – Goods and services tax: what is ‘precious metal’ for the purposes of GST
  • GSTR 2003/11Austlii – Goods and services tax: payment on early termination of a lease of goods
  • GSTR 2003/12Austlii – Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment
  • GSTR 2003/13Austlii – Goods and services tax: general law partnerships
  • GSTR 2003/13DA – Draft Addendum
  • GSTR 2003/14Austlii – Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange
  • GSTR 2003/15Austlii – Goods and services tax: importation of goods into Australia
  • GSTR 2003/16Austlii – Goods and services tax: inducements to enter into a lease of commercial premises

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