All about GST in Australia – GST law and commentary

GSTR 2026/D1 – Goods and services tax: determining if you are making cross-border supplies to an Australian consumer

GSTR 2026/D2 – Goods and services tax: recipient created tax invoices

GSTR 2025/1 – Goods and services tax: supplies of things (other than goods or real property) made to non-residents but provided to another entity in Australia

GSTR 2025/2 – Goods and services tax: supplies of things (other than goods or real property) where effective use or enjoyment of the supply takes place outside Australia

GSTR 2020/1 – Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts

GSTR 2019/1 – Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

GSTR 2019/2 – Goods and services tax: determining the creditable purpose of acquisitions in a credit card issuing business

GSTR 2018/1 – Goods and services tax: supplies of real property connected with the indirect tax zone (Australia)

GSTR 2018/2 – Goods and services tax: supplies of goods connected with the indirect tax zone (Australia)

GSTR 2017/1 – Goods and services tax: making cross-border supplies to Australian consumers

GSTR 2015/1 – Goods and services tax: the meaning of the terms ‘passed on’ and ‘reimburse’ for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999

GSTR 2015/2 – Goods and services tax: development lease arrangements with government agencies

GSTR 2014/1 – Goods and services tax: motor vehicle incentive payments

GSTR 2014/2 – Goods and services tax: treatment of ATM service fees, credit card surcharges and debit card surcharges

GSTR 2013/1 – Goods and services tax: tax invoices

GSTR 2013/2 – Goods and services tax: adjustment notes

GSTR 2012/1 – Goods and services tax: loyalty programs

GSTR 2012/2 – Goods and services tax: financial assistance payments

GSTR 2012/3 – Goods and services tax: GST treatment of care services and accommodation in retirement villages and privately funded nursing homes and hostels

GSTR 2012/4 – Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis

GSTR 2012/5 – Goods and services tax: residential premises

GSTR 2012/6 – Goods and services tax: commercial residential premises

GSTR 2012/7 – Goods and services tax: long-term accommodation in commercial residential premises

GSTR 2011/1 – Goods and services tax: development, lease and disposal of a retirement village tenanted under a ‘loan-lease’ arrangement

GSTR 2010/1 – Goods and services tax: application of Division 165 of A New Tax System (Goods and Services Tax) Act 1999 where a land owner engages the services of an associate to arrange construction of residential premises for lease under an arrangement described in Taxpayer Alert TA 2009/5

GSTR 2009/1 – Goods and services tax: general law partnerships and the margin scheme

GSTR 2009/2 – Goods and services tax: partitioning of land

GSTR 2009/3 – Goods and services tax: cancellation fees

2009/4 – Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

GSTR 2008/1 – Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?

GSTR 2008/3 – Goods and services tax: dealings in real property by bare trusts

GSTR 2007/1 – Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises

GSTR 2006/1 – Goods and services tax: guarantees and indemnities

GSTR 2006/2 – Goods and services tax: deposits held as security for the performance of an obligation

GSTR 2006/3 – Goods and services tax: determining the extent of creditable purpose for providers of financial supplies

GSTR 2006/4 – Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose

GSTR 2006/5 – Goods and services tax: meaning of ‘Commonwealth, a State or a Territory’

GSTR 2006/6 – Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75

GSTR 2006/7 – Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000

GSTR 2006/8 – Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000

GSTR 2006/9 – Goods and services tax: supplies

GSTR 2006/10 – Goods and services tax: insurance settlements and entitlement to input tax credits

GSTR 2005/1 – Goods and services tax: the GST implications of the purchase of fuel using a fuel card

GSTR 2005/2 – Goods and services tax: supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

GSTR 2005/3 – Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/9 – exploitation of the second-hand goods provisions to obtain input tax credits

GSTR 2004/1 – Goods and services tax: reduced credit acquisitions

GSTR 2004/2 – Goods and services tax: What is a joint venture for GST purposes?

GSTR 2004/3 – Goods and services tax: arrangements of the kind described in Taxpayer Alert TA 2004/2: Avoidance of GST on the sale of new residential premises

GSTR 2004/4 – Goods and services tax: assignment of payment streams including under a typical securitisation arrangement

GSTR 2004/6 – Goods and services tax: tax law partnerships and co-owners of property

GSTR 2004/7 – Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 – when is a ‘non-resident’ or other ‘recipient’ of a supply ‘not in Australia when the thing supplied is done’? – when is ‘an entity that is not an Australian resident’ ‘outside Australia when the thing supplied is done’?

GSTR 2004/8 – Goods and services tax: when does an entity have a decreasing adjustment under Division 132?

GSTR 2004/9 – Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise

GSTR 2003/1 – Goods and services tax: supplies that are GST-free as professional or trade courses.

GSTR 2003/3 – Goods and services tax: when is a sale of real property a sale of new residential premises?

GSTR 2003/4 – Goods and services tax: stores and spare parts for international flights and voyages

GSTR 2003/5 – Goods and Services Tax: Vouchers

GSTR 2003/6 – Goods and services tax: transfers of enterprise assets as a result of property distributions under the Family Law Act 1975 or in similar circumstances

GSTR 2003/7 – Goods and Services Tax: what do the expressions ‘directly connected with goods or real property’ and ‘a supply of work physically performed on goods’ mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?

GSTR 2003/8 – Goods and services tax: supply of rights for use outside Australia – subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2)

GSTR 2003/9 – Goods and Services Tax: financial acquisitions threshold

GSTR 2003/10 – Goods and Services Tax: What is ‘precious metal’ for the purposes of GST?

GSTR 2003/11 – Goods and services tax: payment on early termination of a lease of goods

GSTR 2003/12 – Goods and services tax: when consideration is provided and received for various payment instruments and other methods of payment

GSTR 2003/13 – Goods and services tax: general law partnerships

GSTR 2003/14 – Goods and services tax: the GST implications of transactions between members of a barter scheme conducted by a trade exchange

GSTR 2003/15 – Goods and services tax: importation of goods into Australia

GSTR 2003/16 – Goods and services tax: inducements to enter into a lease of commercial premises

GSTR 2002/1 – Goods and services tax: supplies that are GST-free as special education courses

GSTR 2002/2 – Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions

GSTR 2002/3 – Goods and services tax: prizes

GSTR 2002/4 – Goods and services tax: recipient created tax invoices and foreign currency conversions

GSTR 2002/5 – Goods and services tax: when is a ‘supply of a going concern’ GST-free?

GSTR 2002/6 – Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999

• GSTR 2001/1 – Goods and services tax: supplies that are GST-free for tertiary education courses
• GSTR 2001/2 – Goods and services tax: foreign exchange conversions
• GSTR 2001/3– Goods and services tax: GST and how it applies to supplies of fringe benefits
• GSTR 2001/4 – Goods and services tax: GST consequences of court orders and out-of-court settlements
• GSTR 2001/6 – Goods and services tax: non-monetary consideration
• GSTR 2001/7 – Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover
• GSTR 2001/8 – Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts

• GSTR 2000/2 – Goods and services tax: adjustments for bad debts
• GSTR 2000/3– Goods and services tax: transitional documents – entitlement to an input tax credit without a tax invoice
• GSTR 2000/5- Goods and services tax: payment of fees and commissions to insurance brokers and agents where the period of insurance cover begins before and ends on or after 1 July 2000
• GSTR 2000/6– Goods and services tax: special credit for sales tax paid on alchoholic beverages
• GSTR 2000/7– Goods and services tax: transitional arrangements – supplies, including supplies of rights, made before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000
• GSTR 2000/8– Goods and services tax: special credit for sales tax paid on stock
• GSTR 2000/12 – Goods and services tax: attributing GST payable and input tax credits for supplies and acquisitions under lay-by sale agreements
• GSTR 2000/13 – Goods and services tax: accounting on a tax basis
• GSTR 2000/14 – Goods and services tax: transitional valuation of work-in-progress for head contractors in the building or civil engineering industries
• GSTR 2000/18 – Goods and services tax: construction and building services which span 1 July 2000
• GSTR 2000/19 – Goods and services tax: making adjustments under Division 19 for adjustment events
• GSTR 2000/21 – Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000
• GSTR 2000/24 – Goods and services tax: Division 129 – making adjustments for changes in extent of creditable purpose
• GSTR 2000/25– Goods and services tax: GST-free supplies of water, sewerage and sewerage-like services, storm water draining services and emptying of a septic tank
• GSTR 2000/26 – Goods and services tax: corporate card statements – entitlement to an input tax credit without a tax invoice
• GSTR 2000/27 – Goods and services tax: adult and community education courses; meaning of “likely to add to employment related skills”
• GSTR 2000/28 – Goods and services tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract
• GSTR 2000/29– Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25
• GSTR 2000/30 – Goods and services tax: supplies that are GST-free for pre-school, primary and secondary education courses
• GSTR 2000/32 – Goods and services tax: attributing GST payable on supplies of gas and electricity made by public utility providers
• GSTR 2000/34 -Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999?
• GSTR 2000/35 – Goods and services tax: Division 156 – supplies and acquisitions made on a progressive or periodic basis
• GSTR 2000/37 – Goods and services tax: agency relationships and the application of the law

LCR 2018/1 – GST on low value imported goods

LCR 2018/2 – GST on supplies made through electronic distribution platforms

LCR 2018/3 – When is a redeliverer responsible for GST on a supply of low value imported goods?

LCR 2018/4 – Purchaser’s obligation to pay an amount for GST on taxable supplies of certain real property

LCR 2016/1 – GST and carrying on an enterprise in the indirect tax zone (Australia)