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GST Article – Ability to account for GST on the Cash Basis

This article outlines the recent controversy in which use of the cash basis by non-business entities and small business entities have moved out of virtual alignment. It notes some practical implications of this.

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GST Article – GST and Agency

There are specific GST implications for transactions involving agency. As is so often the case, to determine the GST treatment we first need to understand the specific facts and circumstances of the transaction entered into between the parties. This then also determines how the transaction needs to be accounted for accurately.

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GST Article – GST and Membership Fees

This article considers whether membership fees are subject to GST.

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FBT Article – Getting ready for the 2018 FBT return

The article considers some areas of FBT that the ATO considers problematic.

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Eligibility Article – Charities and Governance Standards: the ever increasing focus on charities’ financial affairs

This article considers the ACNC’s Governance Standard 5 and notes the implications of recent instances of non-compliance that it has identified.

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GST Q&A – GST and sale of vacant land by a Council

Whether GST applies to a Council’s sale of vacant land and whether the Council can claim input tax credits in respect of the conveyancing costs and real estate agent’s commission.

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GST Article – Purchasers required to withhold and remit GST payable by vendors: the general operation of the proposed legislation

Purchasers, vendors, some parties to gifts of land, and parties to long term leases of land need to be aware of proposed legislation currently before the Commonwealth Parliament. From 1 July 2018, some purchasers/transferees (and some lessees) of land will be required to remit GST which is payable by some vendors/transferors (and some lessors). Those […]

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