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

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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