2006 rulings

GST rulings
The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTR 2006/1Austlii – Goods and services tax: guarantees and indemnities
  • GSTR 2006/2Austlii – Goods and services tax: deposits held as security for the performance of an obligation
  • GSTR 2006/3Austlii – Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
  • GSTR 2006/4Austlii – Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in creditable purpose
  • GSTR 2006/5Austlii – Goods and services tax: meaning of ‘Commonwealth, a State or a Territory’
  • GSTR 2006/6Austlii – Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75
  • GSTR 2006/7Austlii – Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000
  • GSTR 2006/8Austlii – Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000
  • GSTR 2006/9Austlii – Goods and services tax: supplies
  • GSTR 2006/9DA – Draft Addendum
  • GSTR 2006/10Austlii – Goods and services tax: insurance settlements and entitlements to input tax credits
  • GSTR 2006/10DA – Draft Addendum
  • GSTR 2006/11Austlii – Goods and services tax: appropriations
Miscellaneous taxes rulings
  • MT 2006/1Austlii – The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

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