Tag "GST"

GST Q&A ‘ GST and Recovering Land Tax from a Tenant

Can a landlord charge GST on land tax charged to the tenant?

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GST ‘ Non-resident suppliers of services

We have recently received a few questions asking to confirm the GST applicable to supplies (other than goods) made by overseas suppliers. In this article we touch on the fundamental conditions that need to be met before such supplies are subject to GST.

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GST ‘ GST-free child care: extension to certain childcare that is outside the ambit of s. 38-145 of the GST Act

This article draws attention to subordinate legislation which extends GST-free status to provision of certain child care that is not an approved child care service (within the meaning of s. 3 of the A New Tax System (Family Assistance) (Administration) Act 1999.

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GST Q&A ‘ What do we do when the ABN does not match the name of the company on the invoice?

What should be done if the ABN of a creditor’s invoice is not the same as the one resulting from a search on the ABN Lookup website?

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GST ‘ Interaction between GST and FBT

When it comes to entertainment expenditure, particularly entertainment by way of food or drink, the income tax, FBT and GST laws interact with a semblance of consistency. This article looks at this in the context of entertainment expenses.

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GST ‘ State and Territory GST Issues: the latest published minutes of the GST ‘ States and Territories Industry Partnership

This article discusses some aspects of the recently published (March 2017) minutes of the GST- States and Territories Industry Partnership Meeting held in October 2016.

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GST Q&A ‘ Funding to community organisations

Whether the funding provided to a community organisation (such as a Neighborhood House) includes GST or not.  

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GST ‘ The Uber Decision and its implications

This article looks at the decision in Uber BV v FCT and the implications of that decision for users of Uber services.

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GST Q&A ‘ Application of s. 38-445 where selling part of land

Where only part of a property is sold, when determining if there are ‘no improvements on the land’ under s. 38-445 does Council need to consider the whole property or just the part being sold? Also, would a fence constructed by an adjoining landowner prevent Council from accessing s. 38-445 as an improvement?

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GST Q&A ‘ Sale of pre-1 July 2000 vacant land by local authority

Is the sale of vacant land owed by a local authority since before 1 July 2000 a taxable supply? If so, can the local authority use the margin scheme or will the conventional calculation of GST apply?

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