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  • Property and Construction Industry Partnership – issues register – section 17 – sundry issues

    View history of section 17 

    (a) added, (u) updated, (w) withdrawn

    Issue Number

    Index

    Date

    17

    Sundry issues

    17.1

    The GST Rulings system

    23/12/2003 (w)

    17.2

    When associations arrange membership concessions on services such as mobile telephones or fuel, who will be subject to GST liability?

    09/04/2001

    17.3

    Is construction equipment which is working and registered for road use eligible for diesel fuel credits?

    23/12/2003 (w)

    17.4

    What is the GST treatment of rubber tyred construction equipment (for example, mobile cranes) which is purchased by a contractor in the carrying on of its business?

    09/04/2001

    17.5

    Are fees paid for membership of an Australian industry association or union of employers subject to GST?

    23/12/2003 (u)

    17.6

    How are embedded tax savings to be handled? Are there any Industry projections as to what might be considered reasonable and how fees should be adjusted to recognise these savings before the application of the GST?

    23/12/2003 (w)

    17.7

    Section 81 Determination - the exemption of certain taxes from GST

    09/04/2001

    17.8

    Is the sale of a share issued under a 'company title' arrangement that entitles the shareholder to exclusive occupation of a home unit a supply of residential property?

    23/12/2003 (u)

    17.9(a)

    What is the meaning of the words ‘land on which there are no improvements’ and ‘no improvements on the land’ for the purposes of sections 38-445 and 38-450 of the GST Act?

    26/04/2006 (u)
    24/12/2003 (u)

    17.9(b)

    Sections 38-445 and 38-450 of the GST Act both refer to the entitlement of the recipient to the grant of a freehold interest in the land once certain lease conditions have been satisfied by the recipient. When does the ATO consider that the recipient is entitled to a grant of a freehold interest in land in such cases?

    30/06/2002

    17.10

    What is the meaning of the words 'the Commonwealth, a State or a Territory' contained in section 38-445 (grants of freehold and similar interests by governments) and section 75-10 (sale of freehold interests etc) of the GST Act?

    26/04/2006 (u)
    10/05/2001 (a)

    17.11

    Are supplies made by an individual under a PAYG voluntary agreement included in the calculation of the GST turnover for GST registration purposes?

    23/12/2003 (a)

     

    ’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 Transition Regulations’

    A New Tax System (Goods and Services Tax Transition) Regulations 2000

    ’the TAA’

    Taxation Administration Act 1953

      Last modified: 23 Jul 2013QC 16499