Tag "GST"

GST Article ‘ GST Concessions for Fundraising Events

Certain entities such as charities and DGR’s that run fund-raising events can choose to treat the event as input taxed for GST purposes. This article explores whether this choice is available to entities that operate a DGR fund, but are not themselves a charity or DGR entity.

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GST Q&A ‘ Disbursements

Council has received a tax invoice from a planner for fees for representing Council at VCAT.  Should GST be included?

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GST Q&A ‘ Silent Auctions

Is there GST on monies raised from a silent auction?

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GST Article ‘ I choose going concern but if … then I want the margin scheme to apply

A recent Administrative Appeals Tribunal had to consider how GST applies where the parties to a sale contract had agreed to treat the supply as a ‘going concern’ but if the purchaser was subject to Div. 135 of the GST Act, the margin scheme was to apply to the sale.

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GST Q&A ‘ GST and land improvements

A council recently sold an almost vacant block of land, containing small amounts of infrastructure requiring demolishing by the purchaser, after which the land will be suitable for residential development – does this sale satisfy the requirements of a taxable supply?

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GST Q&A ‘ GST and deposits

Is GST applied on security deposits paid for the hiring of a facility?

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GST Article ‘ Claiming ITCs in reliance on corporate credit card information

This article considers the ability to rely on Corporate Credit Card Statements to claim ITCs in lieu of holding Tax Invoices.

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