308 results found

Australia'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.

Bill requires purchasers of new residential property to withhold GST on the purchase price and pay that amount to ATO.

The Court ruled that an Uber driver was supplying ‘‘taxi travel'' and was consequently required to register for GST.

The ATO has released two rulings which provide guidance on the GST implications of certain property transactions made through trust.

The article explores this approach to resolving ambiguity in the meaning of a GST provision in a sale of land contract.

This is a presentation by Moore Stephens in relation to GST and FBT developments in the not-for-profit & public sectors.

A bare trustee acts on instructions by the beneficiary, so the beneficiary is responsible for the supply or acquisition.

Link to webinar discussing whether there is duty payable on the sale of your business.

New thresholds for luxury car tax and fuel-efficient tax limits have been released.

Whether the taxpayer's museum full of luxury cars available for sale means that they were no longer trading stock.

The paper considers when a land subdivision may qualify as a mere realisation or a profit making undertaking or business.

AAT has found that certain incentive payments by motor vehicle manufacturers and distributors are not subject to GST.

These changes to insolvent trading laws were introduced to help businesses manage the economic effects of the pandemic.

Bitcoins are not money or foreign currency so their supply will not attract GST, but they are an asset for CGT purposes.

Supreme Court of Queensland required the owner of a property subdivision project be registered for GST.

We have previously reported on the Federal Court case in which Suntory had instituted proceedings to stop the Commonwealth (in the ATO) stop collecting excise duty on Alcopops at high rates based on the Tariff Proposals of May 2008.

Automotive retailers need more time to calculate, remit and document LCT and GST amounts, after the AP Group decision.