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GST Registration
Do I need to register?
Should I register?
Can I back-date my
registration?
Claiming GST
What can I claim?
When can I claim GST back?
What GST records do I keep?
Charging GST
What do I charge GST on?
What is GST Free?
What is Input taxed?
Advanced Topics
GST Attribution Rules
Rulings
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GST Rulings
2009 Rulings
GSTR 2009/1 - Goods and services tax: general law
partnerships and the margin scheme.
GSTR 2009/2 - Goods and services tax: partitioning of land.
2008 Rulings
GSTR 2008/1 - Goods and services tax: when do you acquire anything or import
goods solely or partly for a creditable purpose?
GSTR 2008/2 - Goods and services tax:
development lease arrangements with government agencies.
GSTR 2008/3 - Goods and services tax:
dealings in real property by bare trusts.
2007 Rulings
GSTR 2007/1 -
Goods and services tax: when retirement village
premises include communal facilities for use by the residents of the premises.
GSTR 2007/2 - Goods and services tax: in the
application of paragraph (b) of item 3 in the table in subsection 38-190(1) of
the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does
'effective use or enjoyment' of the supply 'take place outside Australia'?
2006 Rulings
GSTR 2006/1 -
Goods and services tax: guarantees and indemnities.
GSTR 2006/2 -
Goods and services tax: deposits held as security for the
performance of an obligation.
GSTR 2006/3 -
Goods and services tax: determining the extent of creditable
purpose for providers of financial supplies.
GSTR 2006/4 -
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 2006/5 -
Goods and services tax: meaning of 'Commonwealth, a State or a
Territory'.
GSTR 2006/6 -
Goods and services tax: improvements on the land for the
purposes of Subdivision 38-N and Division 75.
GSTR 2006/7 -
Goods and services tax: how the margin scheme applies to a
supply of real property made on or after 1 December 2005 that was acquired or
held before 1 July 2000.
GSTR 2006/8 -
Goods and services tax: the margin scheme for supplies of real
property acquired on or after 1 July 2000.
GSTR 2006/9 -
Goods and services tax: supplies.
GSTR 2006/10 -
Goods and services tax: insurance settlements and entitlement
to input tax credits.
GSTR 2006/11 -
Goods and services tax: appropriations.
2005 Rulings
2004 Rulings
2003 Rulings
2002 Rulings
2001 Rulings
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Capital Gains Tax
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