Entitlement to GST credits for entertainment expenditure is subject to the interplay of the FBT and income tax deduction provisions. We explore whether GST credits are available where entertainment expenditure is incurred in holding functions available to the general public. We have previously published an article that looks at the interaction between GST and FBT …
Read moreGST Credits for functions made available to the public
When looking at the characterisation of exempt taxes, fees and charges, the GST provisions refer to supplies being regulatory in nature. How do you determine whether the provision of information, or thing being done, is regulatory in nature? When trying to determine whether a tax, fee or charge will be exempt from GST under Division …
Read moreGST – How to determine if something is regulatory in nature
Question Council has been invoiced by a State Government department for a capital works project Council is contributing to. Should GST be included in this invoice? As further detail, in order to pay this contribution, Council received funding through a grant from a different government department which had no GST associated with it. Answer In …
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 …
Read moreGST Q&A – GST on reimbursement for insurance excess claim
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 …
Read moreGST – The effect of the employee/contractor distinction
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 …
Where a DGR supplies items pursuant to a charity auction, does GST apply to the supply? Question Council has a related endorsed deductible gift recipient (DGR) fund under Council’s ABN. The DGR is hosting an event which will include an auction on the night. Proceeds from the sale of auction items will go towards the …
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 …
Read moreGST Q&A – Provision of funding for Christmas functions
T’is the season for gifts – but are you also making a gift of GST or FBT to the Revenue? Based on the decorations in the streets and the shopping centres, the Christmas season has well and truly arrived and many are caught-up in the gift-giving spirit. The making of a gift by a business/entity …
Is GST applicable to fees paid to Council by a food vendor for the right to have a stall on Council grounds during a festival? Question Could you please advise whether GST is applicable for fees paid to Council by a food vendor to have their stall on Council grounds during a festival. Answer The …