Published on 27 May 08
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The GST system continues to develop and mature with a number of important cases and rulings continuing to emerge on a regular basis. This paper examines and explores some of the key developments that have taken place over the past 12 months including:
- reliance Carpets and the treatment of security deposits
- the approach of the Courts and AAT to the imposition of penalties for nonpayment/underpayment of GST
- mixed and composite supplies - when is something really "free"?
- the application of GST to charities and not-for-profits
- trusts and bare trusts as separate taxpaying entities
- real property - continuing to create real issues especially for residential property developers.
Andre heads up the Indirect Tax group Nationally at BDO. His primary areas of expertise are GST, Australia-wide stamp duties and fuel tax credits. He has over 20 years of experience in providing transaction advisory and indirect tax compliance support to a range of clients particularly in the SME market, and has developed a reputation for providing practical, commercial and innovative solutions to clients in the SME space.
- Current at
30 June 2017