Annotated GST Act – Chapter 6 – Interpreting this Act – Divisions 182 – 190

Part 6-1 Rules for interpreting this Act

Division 182 – Rules for interpreting this Act

182-1 What forms part of this Act

182-5 What does not form part of this Act

182-10 Explanatory sections and their role in interpreting this Act

182-15 Schedules 1,2 and 3

Part 6-2 – Meaning of some important concepts

Division 184 – Meaning of entity

184-1 Entities

Cases

Anderson and Commissioner of Taxation [2015] AATA 167 – at [18]: s 184-1(1) modifies the general law in respect of taxation and recognises that persons can undertake functions in a number of different capacities – a consequence of this approach is a form of perpetual succession in which the individual and its liabilities live on even though the individuals associated with the entity come and go – the trustee of the trust was therefore liable for the GST of the trust – at [52]: a change in the identity of a trustee of a trust does not mark a change in the entity, which is ‘the trustee of the trust’.

Yacoub v Commissioner of Taxation [2012] FCA 67 – whether applicant liable for GST as a partner in partnership or only partly liable as a joint venture – case analysis

International cases

Belcher v Revenue and Customs [2017] UKFTT 427 – whether appellants carried on one business or two separate businesses independently – held on facts carried on two separately businesses

Rulings and Determinations

GSTD 2009/2 – Austlii – Goods and services tax: are there GST consequences when a partner in a partnership takes goods held as trading stock for private or domestic use

GSTD 2009/1 – Austlii – Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made ‘in the course or furtherance of’ the trust’s enterprise?

GSTR 2008/3 – Austlii – Goods and services tax: dealings in real property by bare trusts

GSTR 2004/6 – Austlii – Goods and services tax: tax law partnerships and co-owners of property

GSTR 2003/13 – Austlii – Goods and services tax: general law partnerships

184-5 Supplies etc by partnerships and other unincorporated bodies

Division 188 – Meaning of GST turnover

188-1 What this Division is about

Rulings and Determinations

GSTR 2001/7 – Austlii – Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover

188-5 Explanation of the turnover thresholds

188-10 Whether your GST turnover meets or does not meet, a turnover threshold

188-15 Current GST turnover

188-20 Projected GST turnover