Division 176 – Endorsement of chariteis etc
176.1 Endorsement by Commissioner as charity
Cases
Study and Prevention of Psychological Diseases Foundation v Commissioner of Taxation [2015] FCA 1117 – whether the Commissioner properly revoked the endorsement of the applicant as a “charitable institution” under s 176(1) of the GST Act – discussion of the meaning of the words “charitable institution”
Division 177 – Miscellaneous
177.1 Commonwealth etc not liable to pay GST.
177.3 Acquisitions from State or Territory bodies where GST liability is notional
177.5 Cancellation of exemptions from GST
177.10 Ministerial determinations
177.11 Delegation by Aged Care Secretary
177.12 GST implications of reference to price, value etc, in other Acts
All about GST in Australia 