FBT: TD 2015/12 – Duties performed exclusively ‘in or in connection with’ a public hospital or hospital carried on by rebatable employer

KEY POINTS •    TD 2015/12 states that at an employee of a government body performs employment duties…

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Other GST developments

There have been a few other interesting GST developments relating to the GST treatment of property transactions which are discussed below. …

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GST: Development lease arrangements with government agencies – GSTR 2015/2

The ATO has finalised its Ruling on the manner in which GST applies to various scenarios involving development lease arrangements made between government agencies and private developers (previously issued in draft as GSTR 2014/D5).

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GST: Reporting of Grants and Payments made by Commonwealth, State and Local Government ‘ Update

The ATO has provided an update on the proposed system whereby Commonwealth, State and Local Government will report payments and grants that they make, to the ATO. The object is to enable the ATO to ensure (through data matching) that recipients of certain government payments/grants accurately disclose their income tax and GST liabilities to the […]

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GST Q&A – GST and Booking Agents (e.g. WOTIF)

Question: We use online booking organisations for booking hotels etc. The hotels are located within Australia. The documentation received does not contain any reference to GST. Do we treat the booking organisation as an ‘agent’ and not the ‘supplier’ and account for the GST within the transaction?

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GST Q&A – GST: Grants to School

Question: A question in regards to a grant that we have provided to a Primary School for the purpose of creating a vegetable garden.

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GST Q&A – GSTand Uniforms Provided to Staff

Question: We have purchased a number of uniforms for staff and have asked them to contribute to the purchase. They are not giving us the full amount back, the costs have been averaged for each shirt and we have deducted the cost of the logos.

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GST Q&A – GST and GiftCards (Vouchers)

Question: We will be selling the gift cards to individuals. Is it correct to be able to sell with no GST on this transaction?

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GST Q&A – GST and Ticketing arrangements

Question: Would Council be subject to GST on the shared ticket income received from events promoted from organisations that are non-registered for GST?

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GST Q&A – GST and Reimbursements of Rates, etc.

Question: In Taxation Ruling TR 2012/8, Commissioner considers whether amounts received in respect of legal costs incurred in disputes concerning termination of employment should be included in assessable income as an employment termination payment or as an assessable recoupment where the legal costs are tax deductible for income tax purposes.

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