Anderson and Commissioner of Taxation  AATA 167 – at : 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 : 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  FCA 67 – whether applicant liable for GST as a partner in partnership or only partly liable as a joint venture – case analysis
Belcher v Revenue and Customs  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 partnerships184-5 Supplies etc by partnerships and other unincorporated bodies
Division 188 – Meaning of GST turnover188-1 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 turnover188-5 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 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
Collins and Commissioner of Taxation  AATA 628- whether applicant required to be registered for GST – where applicant subdivided and sold 11 lots – whether sales of lots were excluded from registration turnover threshold as capital assets or solely as a consequence of ceasing to carry on or substantially and permanently reducing the size or scale of an enterprise – held sales not so excluded – decision affirmed188-30 The value of non-taxable supplies 188-32 The value of gambling supplies 188-35 The value of loans 188-40 Supplies of employee services by overseas entities to be disregarded for the registration turnover threshold 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 190-1 90% owned groups 190-5 When a company has at least a 90% stake in another company Part 6-3 – Dictionary 195-1 Dictionary