GST rulings
The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
- GSTR 2006/1 – Austlii – Goods and services tax: guarantees and indemnities
- GSTR 2006/2 – Austlii – Goods and services tax: deposits held as security for the performance of an obligation
- GSTR 2006/3 – Austlii – Goods and services tax: determining the extent of creditable purpose for providers of financial supplies
- GSTR 2006/4 – Austlii – 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 2006/5 – Austlii – Goods and services tax: meaning of ‘Commonwealth, a State or a Territory’
- GSTR 2006/6 – Austlii – Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75
- GSTR 2006/7 – Austlii – 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 2006/8 – Austlii – Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000
- GSTR 2006/9 – Austlii – Goods and services tax: supplies
- GSTR 2006/9DA – Draft Addendum
- GSTR 2006/10 – Austlii – Goods and services tax: insurance settlements and entitlements to input tax credits
- GSTR 2006/10DA – Draft Addendum
- GSTR 2006/11 – Austlii – Goods and services tax: appropriations
Miscellaneous taxes rulings