GST

GST

Salary Packaging

Special Edition

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...

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...

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...

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.

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...

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.

ATO/General, GST, Public

GST and the Margin Scheme – issues arising from the recent Landcom Case

On 9 May 2022 the Federal Court of Australia handed down judgment in the Landcom Case (Landcom v Commissioner of...

GST and Bad (or overdue) Debts – how are they dealt with

The end of the financial year (30 June) usually prompts a review of bad and doubtful debts. So, it is...

Member Q&A – GST and payments to non-resident suppliers

We recently received a Q&A from a member asking about GST and invoices from overseas suppliers. Question: Our Accounts section...

GST and Third Party Payments: What are they and when do they impact the usual GST outcomes?

We recently received a Q&A from a member asking about the GST implications of providing emergency natural disaster funding assistance...

GST and the margin scheme: Some recent observations

The majority of margin scheme transactions are relatively straightforward. However, various amendments to the margin scheme rules over the years...

Member Q&A – Are fines issued to members subject to GST?

Question Our organisation is a not-for-profit sports association that operates a league for member clubs. Where a member club has...