2012 Determinations

• GSTD 2012/1 – Goods and Services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease? – see my post here
• GSTD 2012/2 – Goods and Services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease? – see my post here
• GST Determination GSTD 2012/3 “Goods and Services tax: does an adjustment for a change in extent of creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired?” – see my post here
• GSTD 2012/4 “Goods and Services tax: what is ‘hospital treatment’ for the purposes of section 38-20 of the GST Act”
• GSTD 2012/5 Goods and Services tax: are acquisitions related to an entity’s retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-5 of the GST Act – see my post here

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