2009 Determinations

The link “GSTD” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTD 2009/1Austlii – Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made ‘in the course or furtherance of’ the trust’s enterprise?
  • GSTD 2009/2Austlii – Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use

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