Annotated GST Act – Chapter 5 – Miscellaneous – Divisions 176-177

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

177.15   Regulations

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