ArticleCU LAB: Doing business in Australia – Indirect taxesThis video covers the range of indirect taxes that may be applicable for foreign investors doing business in Australia. AustraliaTaxClayton Utz
Article‘Connected with Australia' rules and audit activity on GST base erosionThere has been a recent trend for the ATO to investigate cases of GST 'base erosion'.AustraliaTaxCooper Grace Ward
ArticleEffect of any GST rate increase on Off-the-Plan ContractsYou should consider the insertion of a provision which facilitates a price adjustment equal to any increase in the GST.AustraliaReal Estate and ConstructionBroadley Rees Hogan Lawyers
ArticleAustralia To Levy GST On All Foreign Imports From July 2018Australia's GST (Goods and Services Tax) rules on the import of goods into Australia by foreign companies is set to change from 1 July 2018.AustraliaTaxAlliott Group (International)
ArticleGST withholding on new residential premisesBill requires purchasers of new residential property to withhold GST on the purchase price and pay that amount to ATO. AustraliaTaxCorrs Chambers Westgarth
ArticleA taxing decision: Uber picks up an unwanted GST ruling in AustraliaThe Court ruled that an Uber driver was supplying ‘‘taxi travel'' and was consequently required to register for GST.AustraliaTaxCooper Grace Ward
ArticleGST Implications Of Property Transactions Through Bare Trusts And Inspecie Distributions By TrustsThe ATO has released two rulings which provide guidance on the GST implications of certain property transactions made through trust. AustraliaReal Estate and ConstructionMoore Australia
ArticleResolving GST ambiguity: A & A Property Developers Pty Ltd v MCCA Asset Management LtdThe article explores this approach to resolving ambiguity in the meaning of a GST provision in a sale of land contract.AustraliaReal Estate and ConstructionDibbsBarker
ArticleGST and FBT update for the not-for-profit and public sectorsThis is a presentation by Moore Stephens in relation to GST and FBT developments in the not-for-profit & public sectors.AustraliaTaxMoore Australia
ArticleGST supplies by a bare trustA bare trustee acts on instructions by the beneficiary, so the beneficiary is responsible for the supply or acquisition.AustraliaTaxCarroll & O'Dea
VideoIt Depends – Is there duty payable on the sale of my business?Link to webinar discussing whether there is duty payable on the sale of your business.AustraliaTaxCooper Grace Ward
ArticleJust announced: luxury car tax thresholds for 2013/14New thresholds for luxury car tax and fuel-efficient tax limits have been released.AustraliaTaxHunt & Hunt
ArticlePodcast: TaxLand with Fletch and Sarah – Automotive Invest Pty Limited v Commissioner of Taxation: The High Court looks at the difference between purpose, motive and means for the Gosford Classic Car Museum.Whether the taxpayer's museum full of luxury cars available for sale means that they were no longer trading stock.AustraliaTaxCooper Grace Ward
ArticleTax and GST issues with small property developmentsThe paper considers when a land subdivision may qualify as a mere realisation or a profit making undertaking or business.AustraliaTaxCooper Grace Ward
ArticleGST treatment of motor industry incentive paymentsAAT has found that certain incentive payments by motor vehicle manufacturers and distributors are not subject to GST.AustraliaTaxMoore Australia
ArticleCOVID-19 Alert – Confirmed extension to insolvent trading moratoriumThese changes to insolvent trading laws were introduced to help businesses manage the economic effects of the pandemic.AustraliaInsolvency/Bankruptcy/Re-StructuringOsborn Law
ArticlePodcast: TaxLand with Fletch and Sarah – Lessons from Nerang Subdivision Pty Ltd: GST registration in large scale residential property developmentsSupreme Court of Queensland required the owner of a property subdivision project be registered for GST.AustraliaReal Estate and ConstructionCooper Grace Ward
ArticleChanges in the Foreign Resident Capital Gains WithholdingSellers to obtain a clearance certificate or variation as soon as you think about selling.AustraliaTaxBennett & Philp Lawyers
ArticleGST on supplies of giftsWhen in doubt, a private ruling would clarify whether the gift is a taxable supply, notwithstanding no "purchase price".AustraliaTaxCarroll & O'Dea
ArticleGST On The Supply Of Real Property – A ReminderThis is a reminder that goods and services tax (GST) does not only apply to the purchase price of real property but also settlement adjustments.AustraliaTaxVincent Young