[127] Limitation on GST-free supplies: GST Ruling GSTR 2005/6 is long, but basically helpful.

Australasian Business Intelligence, January, 2006

Jan 31, 2006 (Weekly Tax Bulletin - ABIX via COMTEX) -- The Australian Taxation Office (ATO) has issued GST (goods and services tax) Ruling GSTR 2005/6. The Ruling concerns the application of subsection 38-190(3) of the GST Act to supplies that would otherwise be treated as free of the tax under item 2 of

the table contained in subsection 38-190(1) of the Act. Subsection 38-190(3) is a straightforward anti-avoidance measure

concerning supplies that meet the requirements of item 2. Specific examples are provided in the Ruling, including

discussions relevant to transport providers.

Publication Date: 20 January 2006

 
AUSTRALIAN TAXATION OFFICE 

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