Commercial, Councils, GST, Public
No ABN Withholding
In this article we explore the issue of 'gross-up clause' and how they work, including in a "No ABN" PAYW...
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Councils, GST, Public
Member Q&A: GST and Fees for Information
Councils are obliged to provide information to the public under Right to Information legislation. How, if at all, is GST...
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GST, Public
Time Limits for claiming GST credits
The GST rules contain what is referred to as the 'four-year rule'. That is, the ATO generally has a four-year...
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GST, Public
When are GST credits restricted for Motor Vehicles?
Generally, when a GST-registered entity acquires a motor vehicle in Australia in the course of carrying on its enterprise, then...
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GST, Public
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...
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GST, Public
Correcting GST Errors
On 26 September 2023 the latest legislative determination for correcting GST errors came into effect. This replaces the previously issued...
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GST, Public
GST and Reimbursement of Expenses
It is reasonably common for consultants and contractors providing services to seek reimbursement for costs, in addition to the charge...
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Councils, GST, Public
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...
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Commercial, Councils, GST, Public
GST, Infrastructure Charges and Developer Contributions
What are the GST implications (if any) of property allocated to a government entity by a commercial property developer? This...
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GST, Public
GST & Margin Scheme: Landcom Case (Full Federal Court decision)
Here is an update for the Landcom appeal case. Find out the details and implications here.
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GST, Public
GST Case: determining the ‘5-year rule’ and ‘passing on’
There are many curiosities within the GST law. Here is our summary of the '5-year rule' and 'passing on' following...
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GST, Public
GST credits, FBT & Income Tax: the do’s and don’ts this festive season
In the lead-up to the festive season, here is a reminder on what GST credits are available for entertainment expenditure.
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