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 Spnovic CTA
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 02 June 2015
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.