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
Part 6-2 – Meaning of some important concepts
Division 184 – Meaning of entity
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
188-22 Settlements of insurance claims to be disregarded
188-23 Supplies “reverse charged” under Division 83 not to be included in a recipient’s turnover
188-24 Supplies to which Subdivision 153-B applies
188-25 Transfer of capital assets, and termination etc of enterprise, to be disregarded
188-30 The value of non-taxable supplies
188-32 The value of gambling supplies
Division 189 – Exceeding the financial acquisitions threshold
189-1 What this Division is about
189-5 Exceeding the financial acquisitions threshold – current acquisitions
189-10 Exceeding the financial acquisitions threshold – future acquisitions
189-15 Meaning of financial acquisitions
Division 190 – 90% owned groups of companies
190-5 When a company has at least a 90% stake in another company
Part 6-3 – Dictionary