Tag "GST"

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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GST ‘ Countertrade Transactions

In the November 2016 Tax Update we discussed the ATO’s newly released PCG 2016/18 which provides GST concessional treatment for certain B2B transactions where non-monetary consideration is provided. Labelled ‘countertrade’ transactions, the concessions may prove helpful in a variety of situations, including for example, land transactions where only non-monetary consideration is provided such as agreed […]

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GST – McEwans Australia Pty Ltd v Brisbane City Council

This article discusses a recent case in which the Queensland District Court was required to interpret a reference to ‘GST’ in a contractual provision providing for reimbursement of GST. The article identifies some implications for consideration.

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GST ‘ A reminder of some deadlines

This article reminds NFP entities of GST and other deadlines that may affect them.

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GST Q&A ‘ Payments made under an appropriation

What ‘payments made under an appropriation’ actually means and who is required to prove that this is the case.

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