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    <title>Re Trust Charitable Institution</title>
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    <description>A charitable trust registered for income tax benefits conducts spiritual courses and holds GST registration for accommodation and food supplied to participants. Key issues are whether trustees rendering services are related parties for GST and whether an unpaid trustee instructor attracts GST; the recorded operative test states that if a trustee exercises control over the trust, he is a related party.</description>
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      <description>A charitable trust registered for income tax benefits conducts spiritual courses and holds GST registration for accommodation and food supplied to participants. Key issues are whether trustees rendering services are related parties for GST and whether an unpaid trustee instructor attracts GST; the recorded operative test states that if a trustee exercises control over the trust, he is a related party.</description>
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