Tag "GST"

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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GST Article ‘ GST implications of Developer Contributions

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.

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GST Q&A – GST on Grants received from other Government Bodies

Application of GST to grants received from other Government Bodies.

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GST Q&A – GST and Employee Social Clubs

An employee social club is approaching turnover of $150,000 per annum – what GST issues arise?

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GST Q&A – What items are included in calculating GST turnover?

Considerations in calculating GST turnover for councils.

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GST ‘ GST and ATM, Credit Card and Debit Card Surcharges

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 […]

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