Tag "GST"

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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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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