• GST rulings

    2013

    GSTR 2013/1External Link - Goods and services tax: tax invoices

    2012

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

    GSTR 2012/6External Link - Goods and services tax: commercial residential premises

    GSTR 2012/5External Link - Goods and services tax: residential premises

    GSTR 2012/1External Link - Goods and services tax: loyalty programs

    2005

    GSTR 2005/6External LinkGoods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

    GSTR 2005/2External Link - 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

    2004

    GSTR 2004/7External LinkGoods and services tax: in the application of items 2, 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.

    2003

    GSTR 2003/15External LinkGoods and services tax: importation of goods into Australia

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

    GSTR 2003/8External Link - 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 2003/7External Link - 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 2003/5External Link - Goods and Services Tax: Vouchers

    GSTR 2003/4External Link - Goods and services tax: stores and spare parts for international flights and voyages.

    2002

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

    GSTR 2002/5 External Link- Goods and services tax: when is a 'supply of a going concern' GST-free?

    GSTR 2002/4 External Link- Goods and services tax: recipient created tax invoices and foreign currency conversions

    GSTR 2002/3 External Link- Goods and services tax: prizes

    2001

    GSTR 2001/8 External Link- Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts

    GSTR 2001/7 External Link- Goods and services tax: meaning of annual turnover, including the effect of section 188-25 on projected annual turnover

    GSTR 2001/6 External Link- Goods and services tax: non-monetary consideration

    GSTR 2001/3 External Link- Goods and Services Tax: GST and how it applies to supplies of fringe benefits

    GSTR 2001/2 External Link- Goods and Services Tax: foreign exchange conversions

    2000

    GSTR 2000/37External Link - Goods and services tax: agency relationships and the application of the law

    GSTR 2000/35External Link - Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis

    GSTR 2000/34External Link - Goods and services tax: what is an invoice for the purposes of the A New Tax System (Goods and Services Tax) Act 1999 ('GST Act')?

    GSTR 2000/33 External Link- Goods and services tax: international travel insurance

    GSTR 2000/31 External Link- Goods and services tax: supplies connected with Australia

    GSTR 2000/29 External Link- Goods and services tax: attributing GST payable, input tax credits and adjustments and particular attribution rules made under section 29-25

    GSTR 2000/26 External Link- Goods and services tax: corporate card statements - entitlement to an input tax credit without a tax invoice

    GSTR 2000/25 External Link- 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 2000/24 External Link- Goods and services tax: Division 129 - making adjustments for changes in extent of creditable purpose

    GSTR 2000/22 External Link- Goods and Services Tax: determining the extent of creditable purpose for providers of financial supplies

    GSTR 2000/19 External LinkGoods and services tax: making adjustments under Division 19 for adjustment events

    GSTR 2000/15 External Link- 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 2000/13 External Link- Goods and services tax: accounting on a cash basis

    GSTR 2000/10External Link - Goods and services tax: recipient created tax invoices

    GSTR 2000/6External Link - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages

    GSTR 2000/3External Link - Goods and Services Tax: transitional documents - entitlement to an input tax credit without a tax invoice

    GSTR 2000/2External Link - Goods and Services Tax: adjustments for bad debts

    GSTR 2000/1External Link - Goods and Services Tax: adjustment notes

      Last modified: 23 May 2013QC 17654