2004 Determinations

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

  • GSTD 2004/1 – Austlii – Goods and services tax: when will the requirement to hold a tax invoice or adjustment not be waived as a result of a court or tribunal decision?
  • GSTD 2004/2 – Austlii – Goods and services tax: Are all supplies made by the entity nominated as the joint venture operator to entities that are participants in the GST joint venture to be treated as if they are not taxable supplies?
  • GSTD 2004/3 – Austlii – Goods and services tax: Is a supply of rights to accommodation a supply of real property for the purposes of the GST Act?
  • GSTD 2004/4 – Austlii – Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries regarding their agreement that the supply is paid for)?

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