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GST Q&A – GST on reimbursement for insurance excess claim

Council has reimbursed a claimant for an excess payment on a vehicle smash repair. What are the GST implications for Council of the reimbursement? Question A claimant has lodged a reimbursement claim with Council for an excess payment on a vehicle smash repair. To support their claim, a tax invoice issued by the repairer to …

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GST – The effect of the employee/contractor distinction

The classification of an arrangement as one of employment or an independent contract is critical to determine the income taxation (and other) obligations an entity will have. This article broadly considers some of the differing implications under the PAYGW, superannuation guarantee, GST and FBT regimes once an arrangement has been properly classified. Whether an arrangement …

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Categories GST

GST – Can the sale of an apartment by a charity qualify as a GST-free ‘supply of accommodation’?

A recent case has considered whether the transfer of title to an apartment was a ‘supply of accommodation’ for purposes of the GST concessional (GST-free) treatment of supplies of accommodation for consideration that is less than 75% of the GST-inclusive value of the supply. Charities, deductible gift recipients (DGRs) and government schools are able to …

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Categories GST

GST Q&A – Provision of funding for Christmas functions

Is GST payable on funding provided by Council’s related DGR to meet the cost of a Christmas function hosted by a not-for-profit entity? Question Council has a related endorsed deductible gift recipient (DGR) fund. Through the DGR, Council provides funding to various not-for-profit entities (NFPs) to host Christmas luncheons for individuals experiencing financial hardship. The …

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GST Q&A – GST on costs associated with land acquisitions

Question Under the Land Acquisition and Compensation Act 1986 (Vic), authorities acquiring land from land owners for a capital works property are required to pay for any legal, valuation and other professional expenses necessarily incurred by the claimant by reason of the acquisition. However, the authorities are not required to pay for the GST component. …

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GST Article – South Australian Council fees and charges

The recent release of Class Ruling 2019/61 provides confirmation of how South Australian Councils should be treating their fees and charges for GST purposes. This Class Ruling also provides guidance for other councils regarding the GST treatment of their own fees. Between 2013 and 2015, the Commissioner of Taxation issued a number of Class Rulings …

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Categories GST