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26 Jun 08 GST: in specie distribution by a discretionary trust - GSTD 2008/D2

This draft GST Determination was released on 25 June 2008 for public comment by 28 July 2008. Its full title is "Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied or intended to be 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.

For a copy of GSTD 2008/D2, go here

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