2008 rulings

GST rulings
The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTR 2008/1Austlii – Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?
  • GSTR 2008/3Austlii – Goods and services tax: dealings in real property by bare trusts
Miscellaneous taxes rulings
  • MT 2008/1Austlii – Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard
  • MT 2008/2Austlii – Shortfall penalties: administrative penalty for taking a position that is not reasonable arguable

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