All about GST in Australia – GST law and commentary

GSTD 2026/1 – Goods and services tax: supplies of formula products

GSTD 2025/1 – Goods and services tax: supplies of food of a kind marketed as a prepared meal

GSTD 2025/2 – Goods and services tax: supplies of sunscreen

GSTD 2024/1 – Goods and services tax: supplies of combination food

GSTD 2024/2 – Goods and services tax: is the supply of a burial right in respect of a public cemetery subject to GST?

GSTD 2021/2 – Goods and services tax: development works in the Australian Capital Territory

GSTD 2021/2 – Goods and services tax: adjustable beds, pressure management mattresses and pressure management overlays

GSTD 2020/1 – Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2017/1 – Goods and services tax: when is the supply of a credit card facility GST-free under paragraph (a) of Item 4 in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

GSTD 2016/1 – Goods and services tax: can an employer claim an input tax credit under Division 11 of the A New Tax System (Goods and Services) Tax Act 1999 for an expense paid on behalf of a superannuation fund that makes an acquisition?

GSTD 2016/2 – Goods and services tax: can Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) prevent refunds of increasing adjustments made under section 19-50 of the GST Act?

GSTD 2015/1 – Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2015/2 – Goods and services tax: what is a ‘destination outside the indirect tax zone’^[1] for the transport of a passenger by sea under item 1(a) and item 4 of subsection 38-355(1)?

GSTD 2014/2 – Goods and services tax: where real property is acquired following the exercise of a call option, does the call option fee form part of the consideration for the acquisition for the purposes of subsection 75-10(2) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2014/3 – Goods and services tax: do payments made by a vendor to a purchaser of real property when the rent received falls below a rental yield guaranteed by the vendor give rise to an adjustment event for the purposes of Division 19 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2013/1 – Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply?

GSTD 2013/2 – Goods and services tax: when are second-hand goods acquired for the purpose of sale in the ordinary course of business under Division 66 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

GSTD 2013/3 – Goods and services tax: does item 32 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 apply to some extent in respect of an acquisition for a single fee by a managed investment fund that is a recognised trust scheme from a Responsible Entity?

GSTD 2013/4 – Goods and services tax: where capital assets that diminish in value over time are utilised in making a supply, can the consideration provided by the supplier to acquire those assets be taken into account in determining whether the supply is GST-free under subparagraph 38-250(2)(b)(ii) of A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/1 – Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?

GSTD 2012/2 – Goods and services tax: what are the goods and services tax consequences following the sale of commercial premises that are subject to a lease?

GSTD 2012/3 – Goods and services tax: does an adjustment for a change in extent of 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 2012/4 – Goods and services tax: what is ‘hospital treatment’ for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/5 – Goods and services tax: are acquisitions related to an entity’s retail foreign currency exchange transactions with customers in Australia made solely for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

GSTD 2012/6 – Goods and services tax: when an entity makes a taxable supply of second-hand goods by way of lease before making a taxable supply of the goods by way of sale (or exchange), are both taxable supplies taken into account to quantify and attribute input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services) Tax Act 1999?

GSTD 2012/7 – Goods and services tax: when are supplies of interconnection services made by an Australian resident telecommunication supplier GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/8 – Goods and services tax: when are telecommunication supplies made under arrangements for global roaming outside Australia by an Australian resident telecommunication supplier GST-free under table item 3 of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/9 – Goods and services tax: is the supply of a right to capacity in an international telecommunication network made by an Australian resident telecommunication supplier GST-free under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/10 – Goods and services tax: when are telecommunication supplies made under arrangements for global roaming in Australia by an Australian resident telecommunication supplier GST-free under subsection 38-570(1) and subsection 38-570(3) of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2012/11 – Goods and services tax: have new residential premises been used for residential accommodation before 2 December 1998 for the purposes of paragraph 40-65(2)(b) of the A New Tax System (Goods and Services Tax) Act 1999 where the premises were only operated as commercial residential premises before that date?

GSTD 2011/1 – Goods and services tax: Goods and services tax: is an ex gratia payment by an insurer in response to a claim under an insurance policy a payment made ‘in settlement of a claim’?

GSTD 2011/2 – 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 by the supplier for a period of time as a consequence of a decision to sell the land?

GSTD 2011/3 – Goods and services tax: do the acquisitions of the services provided under the arrangement described in Taxpayer Alert TA 2010/1 form part of a reduced credit acquisition made by the financial supply provider under item 9 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999?

GSTD 2011/4 – Goods and services tax: Are accommodation bond retention amounts or accommodation charges paid, by residents of an aged care facility covered by the Aged Care Act 1997, that is supplying GST-free services under subsection 38-25(1) of the A New Tax System (Goods and Services Tax) Act 1999, consideration for a GST-free supply?

GSTD 2009/1 – 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?

GSTD 2009/2 – 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 2008/2 – Goods and services tax: are supplies of food known as breakfast bars GST-free?

GST 2007/1 – Goods and services tax: is a credit card provider entitled to a reduced input tax credit under item 27 of the table in subregulation 70-5.02(2) of the A New Tax System (Goods and Services Tax) Regulations 1999 for the acquisition of services from a co-branding partner where it pays commission for those services?

GSTD 2007/2 – Goods and services tax: what are the results for GST purposes of a charitable institution engaging with an associated endorsed charitable institution in an arrangement described in Taxpayer Alert TA 2007/1?

GSTD 2007/3 – Goods and services tax: if a non-resident entity owns residential rental premises in Australia and an Australian accountant makes a supply to that entity consisting of advice about the premises and tax return preparation services, is that supply wholly or partly GST-free if made on or after 1 April 2005?

GSTD 2006/1 – Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?

GSTD 2006/3 – Goods and services tax: are settlement adjustments taken into account to determine the consideration for the supply or acquisition of real property?

GSTD 2006/4 – Goods and services tax: government entities and the margin scheme – does item 4 in the table in subsection 75-10(3) apply if real property was vested for no consideration in a government department or agency on or after 1 July 2000 but was held by another department or agency of the Commonwealth or the same State or Territory since before 1 July 2000?

GSTD 2006/5 – Goods and services tax: what are the results for GST purposes of barter exchanges engaging in the arrangement described in Taxpayer Alert TA 2005/4?

GSTD 2006/6 – Goods and services tax: does MT 2006/1 have equal application to the meaning of ‘entity’ and ‘enterprise’ for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2005/1 – Goods and services tax: can a recipient created tax invoice be an invoice for attribution purposes under Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2005/2 – Goods and services tax: is an invoice that is posted on a website ‘issued’ for the purposes of Division 29 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2005/3 – Goods and services tax: are contracts for difference and financial spread betting contracts financial supplies?

GSTD 2005/4 – Goods and services tax: are ‘wholesale holdback’ and ‘retail holdback’ payments made by a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?

GSTD 2005/5 – Goods and services tax: are supplies of membership and membership services made by a trade exchange to its members taxable supplies?

GSTD 2005/6 – Goods and services tax: does a club, association, trade union, society or co-operative (‘association’) make a supply when it imposes a non-statutory fine or penalty (‘fine or penalty’) on a member for a breach of the association’s membership rules?

GSTD 2004/2 – Goods and services tax: are all supplies made by the entity nominated as the joint venture operator to entities that are participants in the GST joint venture to be treated as if they are not taxable supplies?

GSTD 2004/4 – Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?

GSTD 2003/1 – Goods and Services Tax: Is the payment of judgment interest consideration for a supply?

GSTD 2003/3 – Goods and Services tax: are acquisitions made by a head company, or by a subsidiary member, in obtaining valuations in respect of forming or joining a consolidated group, made in carrying on the entity’s enterprise?

GSTD 2002/2 – Goods and services tax: what supplies of fruit and vegetable juices are GST-free?

GSTD 2002/3 – Goods and services tax: how do I account for GST when I supply taxable goods, non-taxable goods and delivery services together?

GSTD 2002/5 – Goods and services tax: is a token of appreciation given to a speaker consideration for the supply of the speaking services?

GSTD 2001/1 – Goods and services tax: what is the GST treatment of the administration levy paid by parents and carers to a Family Day Care Scheme and Child Care Subsidy paid to an approved Family Day Care Service Provider to be passed on to parents as a fee reduction?

GSTD 2001/2 – Goods and services tax: is the sale of goods by a lessor on expiry of a lease agreement a separate supply to the lease of the goods?

GSTD 2000/2 – Goods and services tax: Can you claim input tax credits under Subdivision 66-A of the A New Tax System (Goods and Services Tax) Act 1999 for goods that have been incorporated into second-hand goods prior to 1 July 2000?

GSTD 2000/3 – Goods and services tax: transitional arrangements: to what extent is the supply of services made on or after 1 July 2000, where the supply spans that date?

GSTD 2000/4 – Goods and services tax: what does the word ‘premises’ mean in the expression, ‘a supply of food for consumption on the premises from which it is supplied’?

GSTD 2000/5 – Goods and services tax: when is a supply of food, in terms of paragraph 38-3(1)(a) of the A New Tax System (Goods and Services Tax) Act 1999, ‘for consumption on the premises from which it is supplied’?

GSTD 2000/6 – Goods and services tax: when is the supply of food packaging GST-free in terms of section 38-6 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2000/7 – Goods and services tax: is the supply of the services of apprentices or trainees by a Group Training Company to host employers under a Group Training Scheme a taxable supply in terms of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?

GSTD 2000/9 – Goods and services tax: if you let out residential premises do you need to get an ABN for PAYG purposes or register for GST?

GSTD 2000/10 – Goods and services tax: are outgoings payable by a tenant under a commercial property lease part of the consideration for the supply of the premises?

GSTD 2000/11 – Goods and services tax: is the supply of commercial pilot training GST-free as an education course under section 38-85 of the A New Tax System (Goods and Services Tax Act) 1999 (the GST Act)?

GSTD 2000/12 – Goods and services tax: is the provision of labour hire services a taxable supply in terms of section 9-5 of the A New Tax System(Goods and Services Tax) Act 1999 ?