• Issue no. 1 – Registration

    Schedule:

    • The postscript (a) indicates the date the original issue was placed on the register
    • The postscript (u) indicates the date the original issue was updated
    • The postscript (w) indicates the date the issue was withdrawn from the register
    • Withdrawn issues have been placed in the NTLG-GST Issues Register Archive (Issue 1 archive)
    Date Question Further information

    28/02/05(w)

    1.1 Once-off acquisition, no enterprise.

    These issues have been withdrawn and placed in the archive.

    02/05/01(u)

    14/06/05(w)

    1.2 How should a joint venture outside the scope of Division 51 be registered for ABN/GST? There seems to be provision for ABN registration, but not GST.

    02/05/01(u)

    14/06/05(w)

    1.3 Are participants in a managed agricultural business such as grape, olive tree plantation required to register for an ABN and GST, or can the manager of these operations register on behalf of the individuals?

    GSTA TPP 001 replaces this issue. The original issue has been archived.

    22/03/01 (u)

    14/06/05(w)

    1.4 Registration and sale of input taxed properties

    This issue has been withdrawn and placed in the archive.

    28/02/05(w)

    1.5 GST registration and isolated transactions

    This issue has been withdrawn and placed in the archive.

    19/02/04(a)

    14/06/05(w)

    1.6 Supplies by overseas supplier made through an Australian resident agent

    GSTA TPP 010 replaces this issue. The original issue has been archived

      Last modified: 04 Aug 2016QC 16309