Published on 10 Aug 99
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
Within the GST environment, a non profit organisation will need to : classify the supplies that it makes into GST-free, GST taxable or input taxed; have a system to trap GST credits on the purchases they make; and have a system which can effectively balance the amount of GST payable and claim as credits GST paid on purchases and the credits for GST paid in fuel. The presentation outlines : What is a non-profit; Are non-profits treated differently?; Clubs and associations; Compliance systems; GST Free in Health and Education; Non Commercial supplies of Charitable institutions; Nominal Considertion; Second Hand Goods; Raffles and Bingo; When is a grant taxable; Contra deals; Vouchers; and Motor vehicles.
David is a Director of KPMG and specialises in indirect tax advice including GST. He joined KPMG in 1994 following a 17 year career with the ATO. David provides advice to clients in relation to GST risk and has dealt with the ATO in GST risk reviews, sampling and audits. During this time he has been acquainted with many aspects of GST adjustments. David is a highly regarded presenter of technical papers to the accounting and taxation profession.
Current at 23 February 2006
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Peter is a Corporate Tax Partner at KPMG. He is currently the leader of KPMG South Australia’s Government practice and KPMG’s National
Forestry Practice. Peter is also a member of KPMG’s National Energy and Natural resource Executive. Peter has advised a large number of agribusiness participants, particularly in the forestry, wine and traditional farming sectors. Peter is a past State Chairman of the Taxation
Institute of Australia’s South Australian State Council.
Current at 12 March 2008
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