GST Rulings
GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card
GSTA TPP 052 - Goods and services tax: if an employer provides an employee with a motor vehicle that will be used privately by the employee, is the employer entitled to an input tax credit on the acquisition of the vehicle?
GSTA TPP 056 - Goods and services tax: where an employee novates a lease to his or her employer, can an invoice to the employee be treated as being received by the employer through its agent (the employee)?
GSTA TPP 077 - Goods and services tax: can an entity that purchases a rally car with a market value that exceeds the car limit claim input tax credits in excess of 1/11th of the car limit?
GSTD 2005/4 - Goods and services tax: are 'wholesale holdback' and 'retail holdback' payments made be a motor vehicle manufacturer or importer of new motor vehicles to a dealer consideration for a supply?
GST Bulletin 2006/1 - How to claim input tax credits for car expenses
Legislative Determinations
RCTI 2000/46 (As Amended) - Vehicle dealers
RCTI 2000/2 (As Amended) - Road Transport
RCTI 2005/1 - Reconditioned Motor Vehicle Parts
NAT 4629 - GST and motor vehicles
NAT 3394 - Luxury Car Tax
NAT 4325 - GST and cars purchased by eligible people with disabilities.
Last Modified: Thursday, 30 October 2008