Goods and Services Tax Advice
GSTA TPP 047W
Goods and services tax: Is it the trust or the trustee that is registered for GST?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
Goods and Services Tax Advice GSTA TPP 047 is withdrawn with effect from today.
1. This Goods and Services Tax Advice addressed whether a trust or the trustee of the trust is the entity that is registered for GST.
2. This GSTA TPP referred to ATO Rulings that have since been withdrawn. The issue is now addressed at paragraphs 71 to 73 of Miscellaneous Taxation Ruling MT 2006/1.
Commissioner of Taxation
20 November 2013
Not previously issued as a draft
ANTS(GST)A 1999 23-5
TAA 1953 Sch 1 Div 358
|14 June 2005||Original ruling|
|31 October 2012||Consolidated ruling||Addendum|
|You are here||20 November 2013||Withdrawn|