2007 rulings

The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTR 2007/1Austlii – Goods and Services tax: when retirement village premises include communal facilities for use by the residents of the premises
  • GSTR 2007/2Austlii – Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does ‘effective use or enjoyment’ of the supply ‘take place outside Australia’

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