2006 Determinations

The link “GSTD” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTD 2006/1Austlii – Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangements subject to GST
  • GSTD 2006/2Austlii – Goods and services tax: does an Australian entity make a taxable supply when it supplies repair services under a warranty given by a non-resident manufacturer?
  • GSTD 2006/3Austlii – Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?
  • GSTD 2006/4Austlii – Goods and services tax: government entities and the margin scheme – does item 4 in the table in subsection 75-10(3) apply if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was eld by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000
  • GSTD  2006/5Austlii – Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?
  • GSTD 2006/6Austlii – Goods and services tax: does MT 2006/1 have equal application to the meaning of ‘entity’ and ‘enterprise’ for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

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