GST

How far can you go for GST exemption – are pontoons and waterways included?

A private pontoon is situated on council waterways leased to the resident. The resident claims that the ‘pontoon lease’ is part of the residential property and therefore should be GST free. Does the lease of the pontoon/waterway meet the criteria of being a residential lease (GST exempt) or Commercial (GST Inclusive)?

How far can you go for GST exemption – are pontoons and waterways included? Read More »

Correcting GST Errors

On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued determination from 2013 with a change to the dollar limits that apply to ‘reflect the impact of inflation over the last 10 years’. Find out the details in our article.

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Finally, the question of whether Councils should pay GST on assets sales has been resolved

For a long time now a story has bobbled along about whether Local Councils should have to charge GST on ‘property’ transactions (asset sales) and a possible class action to test the issue. On 14 June 2023 the Full High Court handed down its decision. Here is the answer. Read on for more details

Finally, the question of whether Councils should pay GST on assets sales has been resolved Read More »

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