GST, Public
GST Q&A – GST on overseas transactions
Question We have two questions in relation to GST charged on transactions with overseas suppliers: Our council has recently received...
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GST, Public
GST – The GST gap: Key risk areas identified in the 2017-18 GST administration annual performance report
The GST gap, which is the difference between the amount of GST that should be paid and the actual amount...
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Eligibility, FBT, GST, Payroll, Public, Salary Packaging
General Article – E-invoicing, not electronic invoicing – there is a difference
Money flows out under digital process such as Single Touch Payroll (STP) – what if money could flow in through...
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GST, Public
GST Q&A – No-ABN withholding rules: A supplier hasn’t quoted their ABN. Do we need to withhold from their payment?
Question: Our supplier has stated that they have been deemed ineligible to obtain a new ABN. They believe this is...
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GST, Public
GST Q&A – Providing non-residents with access to workspace/equipment in Australia
Question Our university often charges for lab space, use of equipment and consumables in one form or another for various...
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GST, Public
GST ‘ Interaction between GST and FBT
Income tax laws have been around for a long time, with the current income tax legislation essentially drawn from statutes...
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GST, Public
GST ‘ Countertrade Transactions
In our November 2016 Tax Update we discussed the difficulties caused for GST compliance where consideration is provided in non-monetary...
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