Councils, GST, Public
Finally, the question of whether Councils should pay GST on assets sales has been resolved
For a long time now a story has bobbled along about whether Local Councils should have to charge GST on...
Read more
Commercial, Councils, GST, Public
GST, Infrastructure Charges and Developer Contributions
What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This...
Read more
GST, Public
GST & Margin Scheme: Landcom Case (Full Federal Court decision)
Here is an update for the Landcom appeal case. Find out the details and implications here.
Read more
GST, Public
GST Case: determining the ‘5-year rule’ and ‘passing on’
There are many curiosities within the GST law. Here is our summary of the '5-year rule' and 'passing on' following...
Read more
GST, Public
GST credits, FBT & Income Tax: the do’s and don’ts this festive season
In the lead-up to the festive season, here is a reminder on what GST credits are available for entertainment expenditure.
Read more
ATO/General, GST, Public
GST and the Margin Scheme – issues arising from the recent Landcom Case
On 9 May 2022 the Federal Court of Australia handed down judgment in the Landcom Case (Landcom v Commissioner of...
Read more
GST, Public
GST and Bad (or overdue) Debts – how are they dealt with
The end of the financial year (30 June) usually prompts a review of bad and doubtful debts. So, it is...
Read more
GST, Public
Member Q&A – GST and payments to non-resident suppliers
We recently received a Q&A from a member asking about GST and invoices from overseas suppliers. Question: Our Accounts section...
Read more
GST, Public
GST and Third Party Payments: What are they and when do they impact the usual GST outcomes?
We recently received a Q&A from a member asking about the GST implications of providing emergency natural disaster funding assistance...
Read more
GST, Public
GST and the margin scheme: Some recent observations
The majority of margin scheme transactions are relatively straightforward. However, various amendments to the margin scheme rules over the years...
Read more
GST, Public
Fundraising events: Tax & GST treatment
We receive many queries about the income tax and GST implications of fundraising events, both from those hosting and those...
Read more