Draft determinations





  • GSTD 2011/D1Austlii – Goods and services tax: can a ‘farming business’ be carried on, for the purposes of paragraph 38-480(a) of the A New Tax System (Goods and Services Tax) Act 1999, where there has been a cessation of routine farming activities for a period of time as a consequence of a decision to sell the land?
  • GSTD 2011/D3Austlii – Goods and services tax: does an adjustment for a change in creditable purpose necessarily arise for services acquired in relation to a proposed merger and acquisition transaction that does not eventuate, or that does not proceed in the manner contemplated at the time the services were acquired?
  • GSTD 2011/D4 – Goods and services tax: What is ‘hospital treatment’ for the purposes of section 38-20 of the GST Act?

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