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  • A reference to a body corporate includes a reference to an owners corporation.

    the ABN Act

    A New Tax System (Australian Business Number) Act 1999

    the GST Act

    A New Tax System (Goods and Services Tax) Act 1999

    the GST Regulations

    A New Tax System (Goods and Services Tax ) Regulations 1999

    the Transition Act

    A New Tax System (Goods and Services Tax Transition) Act 1999

    the ITAA 1997

    Income Tax Assessment Act 1997

    the TAA

    Taxation Administration Act 1953

    Relevant public rulings

    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 2006/2 Goods and Services Tax: deposits held as security for the performance of an obligation

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

    GSTR 2013/1 Goods and services tax: tax invoices

    IT 2505 Income Tax: Bodies Corporate constituted under Strata Title legislation

    MT 2006/1 The New Tax System: The meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian business number ('ABN')

    Relevant determination

    TD 93/73 Income Tax: Will a strata title body corporate be taxed as a non-profit company if it includes non-profit clauses in its by-laws?

    Relevant sections

    Section 38 ‘Enterprise’ of the ABN Act

    Section 9-5 ‘Taxable supplies’ of the GST Act

    Section 9-20 ‘Enterprises’ of the GST Act

    Section 27-37 ‘Special determination of tax periods on request’ of the GST Act

    Section 29-70 ‘Tax invoices’ of the GST Act

    Section 99-5 ‘Giving a deposit as security does not constitute consideration’ of the GST Act

    Section 195-1 ‘Dictionary’ of the GST Act

    Section 6 ‘Time of supply or acquisition’ of the Transition Act

    Section 7 ‘Start of GST’ of the Transition Act

    Section 12 ‘Progressive or periodic supplies’ of the Transition Act

    Section 12-190 ‘Recipient does not quote ABN’ of the TAA

    Section 15-15 ‘Variation of amounts required to be withheld’ of the TAA

    Section 16-75 ‘When amounts must be paid to Commissioner’ of the TAA

    Section 16-95 ‘Meaning of Large Withholder’ of the TAA

    Section 16-100 ‘Meaning of Medium Withholder’ of the TAA

    Section 16-105 ‘Meaning of Small Withholder’ of the TAA

    Section 70 ‘Keeping of records of indirect tax transactions’ of the TAA

      Last modified: 05 Aug 2016QC 16473