GST Rulings

• GSTR 2012/1 – Goods and services tax: loyalty programs
• GSTR 2012/2 – financial assistance payments – my analysis of the ruling can be accessed here
• GSTR 2012/3 ‘Goods and Services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels – my analysis of the ruling can be accessed here
• GSTR 2012/4 GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis – my analysis of the Ruling can be accessed here
• GSTR 2012/5 – Goods and Services tax: residential premises
• GSTR 2012/6 – Goods and Services tax: commercial residential premises
• GSTR 2012/7 Goods and Services tax: long-term accommodation in commercial residential premises

Miscellaneous taxes rulings

• MT 2012/1 – Miscellaneous taxes: application of the income tax and GST laws to immediate transfer farm-out arrangements
• MT 2012/2- Miscellaneous taxes: application of the income tax and GST laws to deferred transfer farm-out arrangements
• MT 2012/3 – Administrative penalties: voluntary disclosures