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09 Apr 09 GST: in specie distribution by a discretionary trust - GSTD 2009/1

This final GST Determination was issued on 8 April 2009. It was previously released in draft form as GSTD 2008/D2. Its full title is "Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made 'in the course or furtherance of' the trust's enterprise?" The answer given is Yes, s 9-5(b) of the GST Act is satisfied.

For a copy of GSTD 2009/1, go here.

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