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

• GSTD 2005/1 –Austlii – Goods and services tax: can a recipient created tax invoice be an invoice for attribution under Division 29 of the GST Act?
• GSTD 2005/2 – Austlii – Goods and services tax: is an invoice that is posted on a website ‘issued’ for the purposes of Division 29 of the GST Act?
• GSTD 2005/3 – Austlii – Goods and services tax: are contracts for difference and financial spread betting contracts financial supplies?
• GSTD 2005/4 – Austlii – Goods and services tax: are ‘wholesale holdback’ and ‘retail holdback’ payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?
• GSTD 2005/5 – Austlii – Goods and services tax: are supplies of membership and membership services made by a tread exchange to its members taxable supplies?
• GSTD 2005/6 – Austlii – Goods and services tax: does a club, association, trade union, society or co-operative make a supply when it imposes a non-statutory fine or penalty on a member for a breach of the association’s rules?