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 ruling.
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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Goods and Services Tax Advice GSTA TPP 047 is withdrawn with effect from today.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 This GSTA TPP referred to ATO Rulings that have since been withdrawn.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

References

ATO references:
NO 1-3WPWW52

ISSN: 1833-0053

Related Rulings/Determinations:

MT 2006/1

Subject References:
ABN
entity
enterprise
trust
registered

Legislative References:
ANTS(GST)A 1999 23-5
TAA 1953 Sch 1 Div 358

GSTA TPP 047W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 20 November 2013 Withdrawn