A New Tax System (Goods and Services Tax) Act. Australia

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СКАЧАТЬ supply is GST-free if:

      (a) the supplier is an *endorsed charitable institution, or an *endorsed trustee of a charitable fund, that operates a *retirement village; and

      (b) the supply is made to a resident of the retirement village; and

      (c) the supply is:

      (i) a supply of accommodation in the retirement village, or a supply of a service related to the supply of the accommodation; or

      (ii) a supply of meals.

      38-270 Raffles and bingo conducted by charitable institutions etc.

      (1) A supply is GST-free if:

      (a) the supplier is a charitable institution, a trustee of a charitable fund, a *gift-deductible entity or a *government school; and

      (b) the supply is:

      (i) a supply of a ticket in a raffle; or

      (ii) an acceptance of a person’s participation in a game of bingo; or

      (iii) a *gambling supply of a kind specified in the regulations; and

      (c) the supply does not contravene a *State law or a *Territory law.

      (2) Subsection (1) does not apply in relation to a charitable institution or a trustee of a charitable fund unless the institution or trustee is an *endorsed charitable institution or an *endorsed trustee of a charitable fund.

      Example: Subsection (1) does not apply in relation to an entity that is both a charitable institution and a gift-deductible entity unless the entity is an endorsed charitable institution.

      (3) Subsection (1) does not apply to a supply by a *gift-deductible entity endorsed as a deductible gift recipient (within the meaning of the *ITAA 1997) under section 30-120 of the ITAA 1997, unless:

      (a) the supplier is:

      (i) a charitable institution or a trustee of a charitable fund; or

      (ii) a *government school; or

      (iii) a fund, authority or institution of a kind referred to in paragraph 30-125(1)(b) of the ITAA 1997; or

      (b) each purpose to which the supply relates is a *gift-deductible purpose of the supplier.

      Note: This subsection denies GST-free status under this section to supplies by certain (but not all) gift-deductible entities that are only endorsed for the operation of a fund, authority or institution. However, supplies can be GST-free under this section if they relate to the principal purpose of the fund, authority or institution.

      Subdivision 38-I — Water, sewerage and drainage

      38-285 Water

      (1) A supply of water is GST-free.

      (2) However, a supply of water is not GST-free under this section if it is:

      (a) supplied in a container; or

      (b) transferred into a container;

      that has a capacity of less than 100 litres or such other quantity as the regulations specify.

      (3) It does not matter whether or not the amount of water supplied or transferred fills the container.

      38-290 Sewerage and sewerage-like services

      (1) A supply of sewerage services is GST-free.

      (2) A supply that consists of removing waste matter from *residential premises is GST-free if:

      (a) the premises are not serviced by sewers; and

      (b) the waste matter is of a kind that would normally be removed using sewers if the premises were serviced by sewers.

      (3) A supply that consists of servicing a domestic self-contained sewage system is GST-free.

      38-295 Emptying of septic tanks

      A supply of a service that consists of the emptying of a septic tank is GST-free.

      38-300 Drainage

      A supply of a service that consists of draining storm water is GST-free.

      Subdivision 38-J — Supplies of going concerns

      38-325 Supply of a going concern

      (1) The *supply of a going concern is GST-free if:

      (a) the supply is for *consideration; and

      (b) the *recipient is *registered or *required to be registered; and

      (c) the supplier and the recipient have agreed in writing that the supply is of a going concern.

      (2) A supply of agoing concern is a supply under an arrangement under which:

      (a) the supplier supplies to the *recipient all of the things that are necessary for the continued operation of an *enterprise; and

      (b) the supplier carries on, or will carry on, the enterprise until the day of the supply (whether or not as a part of a larger enterprise carried on by the supplier).

      Subdivision 38-K — Transport and related matters

      38-355 Supplies of transport and related matters

      (1) The third column of this table sets out supplies that are GST-free:

      Supplies of transport and related matters

      Item

      Topic

      These supplies are GST-free…

      1

      Transport of passengers to, from or outside Australia the transport of a passenger:

      (a) from the last place of departure in Australia to a destination outside Australia; or

      (b) from a place outside Australia to the first place of arrival in Australia; or

      (c) from a place outside Australia to the same or another place outside Australia.

      2

      Transport of passengers on domestic legs of international flights the transport of a passenger within Australia by air, but only if:

      (a) the transport is part of a wider arrangement, itinerary or contract for transport by air involving international travel; and

      (b) at the time СКАЧАТЬ