PUB00332 Goods and services tax unconditional gifts

This draft interpretation statement provides guidance on the meaning of "unconditional gift" in section 2 of the Goods and Services Tax Act 1985. It updates and replaces previous items and provides examples to demonstrate how the law applies.

On request we have extended the deadline for this item from 10 April to 30 April.

Comment deadline: 30 April 2020

PUB00332 - PDF format (175KB | 15 pages)