2004 rulings

The “GSTR” link is to the ATO legal database.  The “Austlii” link is to the austlii site.
  • GSTR 2004/1Austlii – Goods and services tax: reduced credit acquisitions
  • GSTR 2004/2Austlii – Goods and services tax: What is a joint venture for GST purposes?
  • GSTR 2004/3Austlii – 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 2004/4Austlii – Goods and services tax: assignment of payment streams including under a typical securitisation arrangement
  • GSTR 2004/6Austlii – Goods and services tax: tax law partnerships and co-owners of property
  • GSTR 2004/7Austlii – 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
  • GSTR 2004/8Austlii – Goods and services tax: when does an increasing adjustment under Division 132
  • GSTR 2004/9Austlii – Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

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