Tag "GST"

GST Q&A – Management fees treated as GST-free

GST Q&A – Management fees treated as GST-free

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GST Q&A – Grant from the Commonwealth passed onto a non-GRE

GST Q&A – Grant from the Commonwealth passed onto a non-GRE

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GST Q&A – GST treatment differs between supplier and aquirer

Question: What would be the implications if we invoiced somebody for an amount GST Free, when we received payment they disagreed wi…

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Appropriations back in the spotlight – ATO ID 2013/54 Secondment of Staff

A recent Interpretative Decision (ATO ID 2013/54) considered the meaning of the phrase “covered by an appropriation” in the new s 9-17(3) of the GST Act.

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With GST, details matter! – Tripartite arrangements – PASC v FCT

When you are dealing with tripartite arrangements, you need to ensure that all supplies and acquisitions are clearly identified and that the consideration goes where it’s supposed to. This case proved a very costly lesson for PASC and potentially Mr Felson, with more than $250,000 in input tax credits at risk.

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GST Q&A – Correcting errors on our BAS

GST Q&A – Correcting errors on our BAS

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GST Q&A – using credit card statements for claiming ITCs

GST Q&A – using credit card statements for claiming ITCs

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GST Q&A – IT licence from NZ company

Question We have recently received an invoice for an IT licence for an amount of $3,084. The company we are purchasi…

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Be careful how you use GST clauses in your contracts!

The recent decision of the Victorian Supreme Court in Cityrose Trading Pty Ltd v Booth highlights the need for suppliers to exercise vigilance in relation to all transaction documents – in particular ensuring adequately drafted pricing provisions and GST clauses.

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GST: supplies made by an operator of a ‘moveable home estate’

On 30 October 2013, the ATO released draft GST Ruling GSTR 2013/D2 entitled “Goods and services tax: supplies made by an operator of a ‘moveable home estate’”.

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