Annotated GST Act – Chapter 4 – Part 4-2 – Divisions 66-113

Division 66 – Second hand goods

66.1     What this Division is about

Subdivision 66A – Input tax credits for acquiring second hand goods

66.5     Creditable acquisitions of second hand goods

Cases

Confidential and Commissioner of Taxation [2012] AATA 407 and Confidential and Commissioner of Taxation [2012] AATA 408 – applicant did not establish that the acquisitions of aircraft were for the purposes of sale or exchange in the ordinary course of business as well as for the purpose of leasing

Leaseplan Australia Limited v Commissioner of Taxtion [2009] FCA 1309 – applicant entitled to credits because the evidence established that the acquisitions of motor vehicles were made in the ordinary course of business for a dual purpose of lease and sale – at [22]: both parties accepted that neither a sole purpose test nor a dominant purpose test applies for the purpose of s 66-5(1) of the GST Act, but rather the test is whether the sale was ‘a purpose’ for which the vehicles are acquired. In other words, there may be another purpose of the acquisition other than sale, but the words of s 66-5(1) would still be satisfied if a purpose was sale

Rulings and Determinations

GSTD 2013/2 ‘Goods and services tax: when are second hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999

66.10   Amounts of input tax credits for creditable acquisitions of second hand goods

66.15   Attributing input tax credits for creditable acquisitions of second hand goods

66.17   Records of creditable acquisitions of second hand goods

Cases

VCF and Commissioner of Taxation [2008] AATA 731 – at [39]: the requirement in s 66-17 assumes the provision of accurate identity information and in order to qualify for credits under Division 66 the entity must comply with the requirement of obtaining identity information

Subdivision 66B – Acquisitions of second hand goods that are divided for re-supply

66.40   Acquisitions of second hand goods that can be used to offset GST on future re-supplies

66.45   Future re-supplies that are not taxable supplies

66.50   Future re-supplies on which GST is reduced

66.55   Records of acquisitions of second hand goods to which this Subdivision applied

66.60   Input tax credits for acquiring second hand goods the supply of which is not fully taxable

66.65   Total Subdivision 66-B credit amounts and Subdivision 66-B GST amounts

66.70   Commissioner may determine rules for applying this Subdivision

Division 69 – Non-deductible expenses

69.1     What this Division is about

Subdivision 69A – Non-deductible expenses generally

69.5     Non-deductible expenses do not give rise to creditable acquisitions or creditable importations

69.10   Amounts of input tax credits for creditable acquisitions or creditable importations of certain cars

Cases

Melbourne Car Shop Pty Ltd v Commissioner of Taxation [2010] FCA 373 – the applicant did not satisfy s69-10(1)(b) as it did not acquire the vehicle with the intention of holding it as trading stock – whether the purpose was to hold the car for sale or exchange and to do so in the ordinary course of its trade

Subdivision 69B – Elections for GST purposes relating to meal entertainment and entertainment facilities

69.15   What this Subdivision is about

69.20   Effect of elections on net amounts

69.25   Election to use the 50/50 split method for meal entertainment

69.30   Election to use the 12 week register method for meal entertainment

69.35   Election to use the 50/50 split method for entertainment facilities

69.40   When elections take effect

69.45   When elections cease to have effect

69.50   Adjustment events relating to elections

69.55   Adjustment notes not required

Division 70 – Financial supplies

70.1     What this Division is about

70.5     Acquisitions that attract the reduced credit

70.10   Extended meaning of creditable purpose

70.15   How much are the reduced input tax credits?

70.20   Extent of creditable purpose

70.25   Sale of reduced credit acquisitions (Division 132)

Division 71 – Fringe benefits provided by input taxed suppliers

71.1     What this Division is about

71.5     Acquisitions by input taxed suppliers to provide fringe benefits

71.10   Importations by input taxed suppliers to provide fringe benefits

Division 72 – Associates

72.1     What this Division is about

Subdivision 72A – Supplies without consideration

72.5     Taxable supplies without consideration

72.10   The value of taxable supplies without consideration

72.15   Attributing the GST to tax periods

72.20   Supplies and acquisitions that would otherwise be sales etc

72.25   Supplies that would otherwise be GST-free, input taxed or financial supplies

Subdivision 72B – Acquisitions without consideration

72.40   Creditable acquisitions without consideration

72.45   The amount of the input tax credit

72.50   Attributing the input tax credit to tax periods

Subdivision 72C – Supplies for inadequate consideration

72.70   The value of taxable supplies for inadequate consideration

Subdivision 72D – Application of this Division to certain sub-entities

72.90   GST branches

72.92   Non-profit sub-entities

72.95   Commonwealth government entities

72.100 State or Territory government entities

Division 75 – Sale

75.1     What this Division is about

Cases

Sterling Guardian Pty Limited v Commissioner of Taxation [2006] FCAFC 12 – at [16]: Division 75 is directed towards developers who purchase land from private owners and would otherwise be required to pay GST on the entire value of the land

Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118 – at [8]-[9]: the margin scheme is directed towards developers who acquire land from private owners and are therefore not entitled to input tax credits on the cost of the land – another potential unfairness arises if the property was acquired by the taxpayer before 1 July 2000 as it is a fundamental feature that the GST only taxes value after 30 June 2000

75.5     Applying the margin scheme

Cases

Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177 – (prior to amendments in 2005) the choice to use the margin scheme must be made before the day of supply – tribunal [2011] AATA 124

Sterling Guardian Pty Limited v Commissioner of Taxation [2006] FCAFC 12 – at [21]: the forms of “real property” in s 75-5(1)(a),(b) and (c) are narrower than the extended definition of “real property” in s 195, therefore what is acquired is not “real property” in the broad s 195-1 sense, which would include bricks and mortar of structures that are affixed to the land, but a subset of that concept, namely the juridical concept or intangible legal interest of the three kinds indicated

75.10   The amount of GST on taxable supplies

Cases

Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118 – for the purposes of items 1 and 3 of the table under s 75-10(3) the taxpayer “held” or “acquired” the necessary interest in strata units before 1 July 2000 where the taxpayer acquired an en globe site before 1 July 2000 and developed the site into stratum units after that date –  there does not have to be a strict identity in juridical terms between what the taxpayer acquired and what the taxpayer supplied – at [27]-[30]: the taxpayer “held” or “acquired” the necessary interest even though it held that interest as purchaser under a contract of sale which did not complete until after 1 July 2000 – at [38]: (referring to Reliance Carpet) the breadth of the statutory definition of “real property” supports the conclusion that when the appellant entered into the contract on 22 May 2000 it acquired or held something that was an inextricable part of the interest which it sold after 1 July 2000

Sterling Guardian Pty Limited v Commissioner of Taxation [2006] FCAFC 12 – for the purposes of calculating the margin in s 75-10(2) the consideration for the taxpayer’s acquisition of stratum units subsequently constructed on an englobo land parcel of land includes only a proportion of the land cost and does not include the construction costs

Rulings and Determinations

GSTD 2014/2 Goods and Services tax: where real property is acquired following the exercise of a call option, does the call option fee form part of the consideration for the acquisitions for the purposes of subsection 75-10(2) of the GST Act?

GSTR 2009/2 – Austlii – Goods and services tax: partitioning of land

GSTR 2009/1– Austlii – Goods and services tax: general law partnerships and the margin scheme

GSTR 2006/8 – Austlii – Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000

GSTR 2006/7 – Austlii – Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000

GSTR 2006/6 – Austlii – Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

GSTR 2006/5 – Austlii – Goods and services tax: meaning of ‘Commonwealth, a State or a Territory’

GSTD 2006/4 – Austlii – Goods and services tax: government entities and the margin scheme – does item 4 in the table in subsection 75-10(3) apply if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was eld by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000

GSTR 2000/21 – Austlii – Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000

75.11   Margins for supplies of real property in particular circumstances

75.12   Working out margins to take into account failure to pay full consideration

75.13   Working out margins to take into account supplies to associates

75.14   Consideration for acquisition of real property not to include costs of improvements etc

75.15   Subdivided real property

75.16   Margins for supplies of real property acquired through several acquisitions

75.20   Supplies under a margin scheme do not give rise to creditable acquisitions

75.22   Increasing adjustment relating to input tax credit entitlement

75.25   Adjustments relating to bad debts

75.27   Decreasing adjustment for later payment of consideration

75.30   Tax invoices not required for supplies of real property under the margin scheme

75.35   Approved valuations

Division 78 – Insurance

78.1     What this Division is about

Subdivision 78A – Insurers

78.5     GST on insurance premiums is exclusive of stamp duty

78.10   Decreasing adjustments for settlements of insurance claims

78.15   How to work out the decreasing adjustments

78.18   Increasing adjustments for payments of excess under insurance policies

78.20   Settlements of insurance claims do not give rise to creditable acquisitions

Cases

Mattress Innovations Pty Ltd v Suncorp Metway Insurance Limited [2013] QCA 377 – upon the proper construction of the insurance contract the insurer was not entitled to reduce the  amount payable to the insured by 1/11th on account of input tax credits to which the insured may be entitled

Rulings and Determinations

GSTD 2011/1 – Goods and services tax: is an ex gratia payment by an insurer in response to a claim under an insurance policy a payment made ‘in settlement of a claim’?

GSTR 2006/10 – Austlii – Goods and services tax: insurance settlements and entitlements to input tax credits

78.25   Supplies in settlement of claims are not taxable supplies

78.30   Acquisitions by insurers in the course of settling claims under non-taxable policies

78.35   Taxable supplies relating to rights of subrogation

78.40   Adjustment events relating to decreasing adjustments under this Division

78.42   Adjustment events relating to increasing adjustments under section 78-18

Subdivision 78B – Insured entities etc

78.45   Settlement of insurance claims do not give rise to taxable supplies

78.50   Settlement of insurance claims give rise to taxable supplies if entitlement to input tax credits not disclosed

78.55   Payments of excess under insurance policies are not consideration for supplies

78.60   Supplies of goods to insurers in the course of settling claims

Subdivision 78C – Third parties

78.65   Payments etc to third parties by insurers

78.70   Payments etc to third parties by insured entities

78.75   Creditable acquisitions relating to rights of subrogation

Subdivision 78D – Insured entities that are not registered etc

78.80   Net amounts

78.85   GST returns

78.90   Payments of GST

Subdivision 78E – Statutory compensation schemes

78.95   GST on premiums etc under statutory compensation schemes is exclusive of stamp duty

78.100 Settlements of claims for compensation under statutory compensation schemes

78.105 Meaning of statutory compensation scheme

Subdivision 78F – Miscellaneous

78.110 Effect of judgments and court orders

78.115 Exclusion of certain Commonwealth, State or Territory insurance schemes

78.118 Portfolio transfers

78.120 HIH rescue package

Division 79 – Compulsory third party schemes

79.1     What this Division is about

Subdivision 79A – Modified application of Division 78 to certain compulsory third party schemes and supplies under insurance policies

79.5     Application of section 78-10 and 78-15 (about decreasing adjustments) where premium selection test is satisfied

79.10   Adjustment where operator becomes aware that correct input tax credit situation differs from basis on which premium selection test was satisfied

79.15   Application of sections 78-10 and 78-15 (about decreasing adjustments) where sole operator election use average input tax credit entitlement

79.20   Extension of various references in Division 78 to rights of subrogation to cover other rights of recovery

Subdivision 79B – Extension of Division 78 to cover certain compulsory third party scheme payments and supplies connected with, but not under, insurance policies

79.25   Meaning of CPT hybrid payment or supply

79.30   Application of Division 78

Subdivision 79C – Other payments and supplies under compulsory third party schemes

79.35   Meaning of CTP compensation or ancillary payment or supply etc

79.40   GST on CTP premiums is exclusive of stamp duty

79.45   Exclusion of certain compulsory third party schemes

79.50   Decreasing adjustments for CTP compensation or ancillary payments or supply

79.55   Increasing adjustments for payments of excess etc under compulsory third party schemes

79.60   Effect of settlements and payments under compulsory third party schemes

79.65   Taxable supplies relating to recovery by operators of compulsory third party schemes

79.70   Adjustment events relating to decreasing adjustments for operators of compulsory third party schemes

79.75   Adjustment events relating to increasing adjustments under section 79-55

79.80   Payments of excess under compulsory third party schemes are not consideration for supplies

79.85   Supplies of goods to operators in the course of settling claims

79.90   Effect of judgments and court orders

Subdivision 79D – Compulsory third party scheme deceasing adjustments worked out using average input tax credit fraction

79.95   How to work out decreasing adjustments using the applicable average input tax credit fraction

79.100 Meaning of average input tax credit fraction

Division 80 – Settlement sharing arrangements

80.1     What this Division is about

Subdivision 80A – Insurance policy settlement sharing arrangements

80.5     Meaning of insurance policy settlement sharing arrangement etc

80.10   Effect of becoming parties to industry deeds or entering into settlement sharing arrangements

80.15   Effect of contributing operator’s payment

80.20   Managing operator’s payments or supplies

80.25   Contributing operator’s payment

80.30   Managing operator’s increasing adjustment where contributing operator’s payment

80.35   Adjustment events relating to managing operator’s payment or supply

Subdivision 80B – Nominal defendant settlement sharing arrangements

80.40   Meaning of nominal defendant settlement sharing arrangement etc

80.45   Nominal defendant settlement sharing arrangements to which this Subdivision applies

80.50   Effect of becoming parties to industry deeds or entering into nominal defendant settlement sharing arrangements

80.55   Effect of contributing operator’s payment

80.60   Managing operator’s payment or supply

80.65   Contributing operator’s payment

80.70   Managing operator’s increasing adjustment where contributing operator’s payment

80.75   Adjustment events relating to managing operator’s payment or supply

Subdivision 80C – Hybrid settlement sharing arrangements

80.80   Meaning of hybrid settlement sharing arrangement etc

80.85   Subdivision 80A to apply to hybrid settlement sharing arrangement, subject to exceptions

80.90   Subdivision 80B to apply to payments or supplies by managing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement

80.95   Subdivision 80B to apply to payments or supplies by contributing operator of hybrid settlement sharing arrangement who is also managing operator of nominal defendant settlement sharing arrangement

Division 81 – Payments of taxes, fees and charges

81.1     What this Division is about

81.5     Effect of payment of tax

81.10   Effect of payment of certain fees and charges

81.15   Other fees and charges that do not constitute consideration

81.20   Division has effect despite sections 9-15 and 9-17

81.25   Date of effect of regulations

Division 82 – Supplies in return for rights to develop land

82.1     What this Division is about

82.5     Effect of payment of tax

82.10   Supplies by Australian government agencies of rights to develop land are not for consideration

Division 83 – Non-residents making supplies connected with

83.1     What this Division is about

83.5     “Reverse charge” on supplies made by non-residents

83.10   Recipients who are members of GST groups

83.15   Recipients who are participants in GST joint ventures

83.20   The amount of GST on “reverse charged’ supplies made by non-residents

83.25   When non-residents must apply for registration

83.30   When the Commissioner must register non-residents

83.35   Tax invoices not required for “reverse charged” supplies made by non-residents

Division 84 – Offshore supplies other than goods or real property

84.1     What this Division is about

84.5     Intangible supplies from offshore that are taxable supplies under this Division

84.10   “Reverse charge” on offshore intangible supplies

84.12   The amount of GST on offshore intangible supplies

84.13   The amount of input tax credits relating to offshore intangible supplies

84.14   Supplies relating to employee share ownership schemes

84.15   Transfers etc between branches of the same entity

Division 85 – Telecommunication supplies

85.1     What this Division is about

85.5     When telecommunication supplies are connected with Australia

85.10   Meaning of telecommunication supply

Division 87 – Long-term accommodation in commercial residential premises

87.1     What this Division is about

87.5     Commercial residential premises that are predominantly for long-term accommodation

87.10   Commercial residential premises that are not predominantly for long-term accommodation

87.15   Meaning of commercial accommodation

87.20   Meaning of long-term accommodation etc

87.25   Suppliers may choose not to apply this Division

Division 90 – Company amalgamations

90.1     What this Division is about

90.5     Supplies not taxable – amalgamated company registered or required to be registered

90.10   Value of taxable supplies – amalgamated company not registered or required to be registered

90.15   Acquisitions not creditable – amalgamated company registered or required to be registered

90.20   Liability after amalgamation for GST on amalgamating company’s supplies

90.25   Entitlement after amalgamation to input tax credits for amalgamating company’s acquisitions

90.30   Adjustments

90.35   Amalgamating companies accounting on a cash basis

Division 93 – Time limit on entitlement to input tax credits

93.1     What this Division is about

93.5     Time limit on entitlements to input tax credits

Cases

Sedgwick and Commissioner of Taxation [2015] AATA 690 – the applicant was not entitled to claim input tax credits where the claim for credits was made after the four year statutory time period in Division 93 of the GST Act.

Re The Trustee for SBM Trust and Commissioner of Taxation  [2015] AATA 174 – the effect of the introduction of the four-year statutory period in Division 93 was that the applicant was not entitled to input tax credits more that your years old – the Tribunal agreed with the Commissioner’s submission that the applicant “ceased to be entitled” to the input tax credits as soon as Division 93 became law because the applicant had not taken the creditable acquisitions into account in working out its net amount for:

(a) the tax periods to which the credits were attributable under s 29-10(1) or (2); or

(b) any other tax period for which it gave the Commissioner a GST return during the period of four years after the due date for those tax periods.

93.10   Exceptions to time limit on entitlement to input tax credits

93.15   GST ceasing to be payable on the related supply

Division 96 – Supplies partly connected with Australia

96.1     What this Division is about

96.5     Supplies that are only partly connected with Australia

Saga Holidays Limited v Commissioner of Taxation [2006] FCAFC 191 – at [48]: whether supply of accommodation to overseas tourists was incidental to the supply of tour – s 96-5(4) did not apply as accommodation was not subordinate or incidental to other elements of the tour

96.10   The value of the taxable components of supplies that are only partly connected with Australia

Division 99 – Deposits as security

99.1     What this Division is about

Rulings and Determinations

GSTR 2006/2 – Austlii – Goods and services tax: deposits held as security for the performance of an obligation

GSTD 2000/1 – Austlii – Goods and services tax: is the scope of Division 99 of the GST Act limited to holding deposits?

99.5     Giving a deposit as security does not constitute consideration

Cases

Commissioner of Taxation v Reliance Carpet Co Limited [2008] HCA 22 – at [34]: s 99-5 operates as a “wait and see provision” and the payment of the deposit is to be treated as consideration for a supply only if and when the deposit it forfeited because of the default of the purchaser – if the sale proceeds to settlement the deposit will be applied towards the settlement payment

International Cases

Cross Border Lease Management Ltd v Revenue & Customs [2006] UKVAT V19853 – input tax — acquisition of car for letting on hire — customer providing substantial “security deposit” — deposit used as part payment for car — whether deposit truly a security deposit or part consideration for the hire — found to be a security deposit — appeal allowed

99.10   Attributing the GST relating to deposits that are forfeited etc

Cases

Commissioner of Taxation v Reliance Carpet Co Limited [2008] HCA 22 – at [39]: s 99-10 addresses the lack of temporal coincidence between supply (on entry into contract) and consideration (forfeiture of deposit) by attributing GST to the tax period in which the deposit is forfeited

International Cases

Total Mauritius Limited v Mauritius Revenue Authority [2011] UKPC 40 – VAT implications of deposits held for gas bottles and not claimed

Division 100 – Vouchers

100.1   What this Division is about

Rulings and Determinations

GSTR 2003/5 – Austlii – Goods and services tax: Vouchers

100.5   Supplies of vouchers with a stated monetary value

International cases

Associated Newspapers Ltd v HM Revenue & Customs [2017] EWCA Civ 54 – VAT – retailer vouchers – VATA, Sch 10A – provision of vouchers to customers free of charge as part of business promotion scheme – whether a right to claim deduction of input tax on acquisitions of vouchers from issuer retailers or intermediaries – – whether provision of vouchers free of charge gives rise to an output tax charge – earlier decisions – Revenue & Customs v Associated Newspapers Ltd [2015] UKFTT 641 – Associated Newspapers Ltd v Revenue & Customs [2015] UKFTT 409

Associated Newspapers Ltd v Revenue & Customs [2014] UKFTT 116 – retailer vouchers – delivery to customers as part of newspaper sales promotional scheme – whether articles 3 and 5 of the Value Added Tax (Supply of Services) Order 1993 apply to impose an output tax liability by reference to the cost of the vouchers – whether the vouchers were used for a purpose other than a purpose of the business of the Appellant – held no – preliminary issue decided in favour of the Appellant

Leisure Pass Group Lts v Revenue & Customs [2009] UKVAT V20910 – FACE VALUE VOUCHER – revised terms of London Pass – whether it represents a right to receive services to the value of an amounted stated on it – yes – appeal allowed

Spa & Resort Operations v Revenue & Customs [2009] UKVAT V20979 – VAT – output tax – face-value vouchers issued by appellant to guests at health and beauty treatment spas – assuming vouchers issued by appellant face-value vouchers whether supplied for consideration – no – alternatively whether vouchers discount vouchers – yes – appeal dismissed

Leisure Pass Group Ltd v Revenue & Customs [2007] UKVAT V20351 – FACE-VALUE VOUCHER – London Pass entitling the purchaser to visit a list of attractions without further payment – whether a right to receive services to the value of an amount stated on it or recorded in it – no – appeal dismissed

100.10 Redemption of vouchers

International cases

WIlton Park Ltd v Revenue and Customs [2015] UKUT 343 – whether face-value vouchers issued by appellant companies constitute ‘any 5 security for money’ within Item 1 Group 5 Schedule 9 to VATA 1994 – yes – whether services supplied by clubs in return for commission charged on redemption of vouchers are services of dealing with security for money – no – redemption of vouchers held to be part of composite taxable supply of performance facilitation services by appellants – appeals dismissed

Nagle & Anor (t/a Simon Templar Business Center) v Revenue and Customs [2015] UKFTT 390 – VAT – Onward sale of vouchers issued by retailers – Claim for recovery of input tax dismissed by Tribunal which also held output tax due on “subsequent” sale of vouchers – Parties directed to “use best endeavours” to determine proportion of vouches to be standard-rated – Application to Tribunal in absence of Agreement – Schedule 10A Value Added Tax Act 1994

100.12 Consideration on redemption of vouchers

100.15 Increasing adjustment for unredeemed vouchers

100.18 Arrangement for supply of voucher

100.20 Vouchers supplied to non-residents and redeemed by others in Australia

100.25 Meaning of voucher etc

Division 102 – Cancelled lay-by sales

102.1   What this Division is about

Rulings and Determinations

GSTR 2000/12 – Austlii – Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements

102.5   Cancelled lay-by sales

102.10 Attributing GST and input tax credits

Division 105 – Supplies in satisfaction of debts

105.1   What this Division is about

105.5   Supplies by creditors in satisfaction of debts may be taxable supplies

Cases

Arab bank of Australia Ltd v Jeitani [2016] NSWSC 617 – possession of land – mortgages – mortgagor in default – sale of properties by mortgagee in possession – GST gross-up clauses in sale contracts – mortgagee required to pay GST on sales – whether gross-up clauses should have been enforced

The Trustee for Naidu Family Trust and Commissioner of Taxation [2011] AATA 910 – mortgagee liable for GST where agent of mortgagee completed sale of property where contract executed by vendor (mortgagor) – supply occurred on completion of sale

International cases

Simpson v Commissioner of Inland Revenue [2012] NZCA 126 – whether receivers of mortgagee selling real property personally liable for GST – case analysis – decision of High Court – Simpson v Commissioner of Inland Revenue [2011] NZHC 490

The Commissioner of Inland Revenue v Edgewater Motel Limited [2002] NZCA 293 – power of sale by mortgagee, GST obligations of mortgagee

105.10 Net amounts

105.15 GST returns

105.20 Payments of GST

Division 108 – Valuation of taxable supplies of goods in bond

108.1   What this Division is about

108.5   Taxable supplies of goods in bond etc

Division 110 – Tax-related transactions

110.1   What this Division is about

Subdivision 110A – Income tax-related transactions

110.5   Transfers of tax losses and net capital losses

110.15 Supplies under operation of consolidated group regime

110.20 Tax sharing agreements – entering into agreement etc

110.25 Tax sharing agreements – leaving group clear of group liability

110.30 Tax funding agreements

Subdivision 110B – Other tax-related transactions

110.60 Indirect tax sharing agreements – entering into agreement etc

110.65 Indirect tax sharing agreements – leaving GST group or GST joint venture clear of liability

Division 111 – Reimbursement of employees etc

111.1   What this Division is about

111.5   Creditable acquisitions relating to reimbursements

111.10 Amounts of input tax credits relating to reimbursements

111.15 Tax invoices relating to reimbursements

111.18 Application of Division to volunteers working for charities etc

111.20 Application of Division to recipients of certain withholding payments

111.25 Employers paying expenses of employees etc

111.30 Reimbursements etc of former or future employees etc

Divison 113 – PAYG voluntary agreements

113.1   What this Division is about

113.5   Supply of work or services not a taxable supply

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