Status of the recipient of the supply

Since no GST liability arises under the amendments if the recipient acquires the thing for a wholly creditable purpose it follows that the supplier should know whether or not this is the case. Since liability for the GST rests with the supplier, not the recipient, it becomes the supplier’s responsibility to investigate the registration status […]

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Determining if recipient is an Australian resident

The question of whether the recipient of the supply is an Australian resident is a key concept in determining whether the supply is made to an “Australian consumer”. The term “Australian resident” is currently defined in the GST Act by reference to the Income Tax Assessment Act 1936, but the tax is not intended to […]

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Supplies subject to the new measures

The proposed s 9-25(5)(d) will deem all supplies of intangibles (i.e. things other than goods or real property) to be connected with the “indirect tax zone” (for all practical purposes, “Australia”) where they are made to an Australian consumer. This means that supplies that were previously outside the Australian GST net because they were not […]

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The ‘Netflix Tax’ will catch more than just movies

In a widely anticipated move, the Government has announced its intention to impose GST on offshore intangible supplies to Australian consumers from 1 July 2017. Although the measure has been dubbed the “Netflix” tax, draft legislation indicates that the reach of the new tax will go beyond merely taxing movies.

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Salary packaging car benefits under an associate lease arrangement

Prior to the FBT legislative changes pertaining car benefits introduced with effect from 10 May 2011, motor vehicles used to be taxed at a very concessional value if the employee travels a large number of kilometres or there is a high percentage of business use

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Employment Termination Payments

Bond v Commissioner of Taxation Purvis v Commissioner of Taxation Kentish v Commissioner of Taxation

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FBT exemption for relocation transport costs

In particular, the prevailing FBT legislation provides an exemption in the context of a benefit comprising relocation transport when a car is provided to a relocating employee or a family member or the fare for the relocation is paid or reimbursed by the employer.

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GST Q&A – agency relationships between Council and organisations that hire facilities.

This question follows on from previous questions I have asked regarding agency relationships between Council and organisations that hire our facilities.

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GST Q&A – GST & Grant Payments

Council is seeking to run an Environmental grants program from 1 July 2015 where by it will provide amounts of $3,000 $1,000 and $150 to landowners and business. They will then spend this on plants, materials and education for environment purposes. These will be audited and inspected by the Council.

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GST Q&A – Council able claim the GST component of a GST inclusive deduction?

With regards to salary sacrifice arrangements for employees, is Council able claim the GST component of a GST inclusive deduction? e.g. Electricity.

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