Tag "GST"

GST Article – Vouchers

This article looks at how GST applies to vouchers, and highlights that not all vouchers are treated the same way under the GST provisions. In particular, it looks at vouchers issued to be redeemed for food and/or drink at events.

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GST Article – Payments for Seconded Employees

Payments of salary/wages to an employee are outside the scope for GST. But what happens where an employee is seconded to another employer, included where the entities are government departments?

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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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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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