Tag "GST"

GST Q&A – GST and Retention Amounts

A specific reporting exclusion is provided for pooled or shared cars. A pooled or shared car is a car that is provided by an employer for the private use of 2 or more employees. Although not specifically in the law, the ATO view is that a car will only qualify for the reporting exemption if […]

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GST Q&A – GST and Gift Cards

Question: We have purchased "Big Retailer" gift cards and not paid any GST on this transaction. When the cards…

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GST Q&A – GST and Ticketing Arrangements

Question: Council co-produces a variety of cultural/art events in conjunction with GST-unregistered organisations. Counc…

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

Question: We receive invoices for reimbursement of shared accommodation costs from Creditors. The reimbursements include water and …

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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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