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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.
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