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


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 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 [2022] 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 affirmed

188-30   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

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