2010 rulings

GST rulings
The link “GSTR” is to the ATO legal database and the link “Austlii” is to the Austlii site.
  • GSTR 2010/1 – Austlii – Goods and services tax: application of Division 165 of a New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement  described in Taxpayer Alert TA 2009/5
Miscellaneous taxes rulings
  • MT 2010/1 – Austlii – Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953

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