All about GST in Australia – GST law and commentary

Practice Statements (PSLA)

PSLA 2021/2 – The ATO’s administrative approach to the extension of the Commissioner’s discretion to retain tax refunds

PSLA 2012/2 (GA) – GST classification of food and beverage items

PSLA 2012/1 (GA) – How to calculate input tax credits and bad debt adjustments when a dividend is paid to creditors

PSLA 2011/22 – Commissioner’s discretion to retain a refund

PSLA 2008/1 – Goods and services tax and input tax credits for acquisitions related to making supplies under a disclosed hire purchase agreement entered into before 1 July 2012

PSLA 2008/9 – GST ‘revenue neutral’ corrections

PSLA 2007/2 – GST joint venture operators in the mining and petroleum industries accounting for the GST on taxable supplies that generate non-product sales income

PSLA 2007/4 – Remission of penalty for failure to comply with GST registration obligations

PSLA 2005/15 – the Commissioner’s discretion to extend the time in which the agreement in writing must be made to apply the margin  scheme under Division 75 of the GST Act

PSLA 2005/2 (GA) – GST and time of choice to apply the margin scheme

PSLA 2004/11 – Treating a document as a tax invoice or adjustment note