The GST law contains specific rules which deal with cash and ‘in-kind’ contributions made by a Developer. This article looks at some aspects these.
Clarification of the operation of Div 81 of the GST Act.
Application of GST to grants received from other Government Bodies.
Considerations in calculating GST turnover for councils.
As is often the case, the GST treatment depends on the specific facts and circumstances of each transaction. This is certainly the case when it comes to the various different types of bank fees charged, and particularly as some of these are subject to GST whereas others are not. In this article, we look at […]
Can a landlord charge GST on land tax charged to the tenant?
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.
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.
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?