2007 Determinations

The link “GSTD” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTD 2007/1Austlii – Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70.5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branking partner where it pays commission for those services?
  • GSTD 2007/2Austlii – Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert 2007/1?
  • GSTD 2007/3Austlii – Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005?

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