2005 rulings

The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTR 2005/1Austlii – Goods and services tax: the GST implications of the purchase of fuel using a fuel card
  • GSTR 2005/2Austlii – Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia
  • GSTR 2005/3Austlii – Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 – exploitation of the second-hand goods provisions to obtain input tax credits
  • GSTR 2005/4Austlii – Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/5 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises
  • GSTR 2005/5Austlii – Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/8: use of the Going Concern provisions and the Margin Scheme to avoid or reduce the Goods and Services Tax on the sale of new residential premises
  • GSTR 2005/6Austlii – Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table under subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

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