Topics (see below)

• Adjustments

• Enterprise

• GST Free – food

• GST Free – other

• Input Taxed supplies

• Real Property

• Taxable Supplies

• Tax invoices

Adjustments

• 19/7/17 – Subject: GST and Adjustments – Is the request by Entity B for the liquidators of Entity A to pay the Recovery Amount an adjustment event under subsection 19-10(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? – If the answer to question 1 is ‘Yes’, does Entity A have a GST decreasing adjustment under section 19-55 of the GST Act? – If the answer to question (2) is ‘Yes’, is the amount of Entity A’s decreasing adjustment the amount of GST stipulated on the Recipient Created Adjustment Note received?
• 14/7/17 – Subject: GST and adjustments – Does a receipt of an amount on termination of an agreement result in an adjustment for entity A, under Division 19 of The A New Tax System (Good and Services Tax) Act 1999(GST Act), in relation to the original creditable acquisition made by the entity from entity B on entry into the agreement? – Is the payment of an amount, by entity B to entity B, on termination of the agreement, consideration for any taxable supply under section 9-5 of the GST Act made by entity A to entity B?

Creditable acquisitions

• 13/9/17 – Subject: GST and creditable acquisitions – Is the Partnership able to claim input tax credits under section 11-20 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) for building the kit home on their property? – Is the Partnership able to claim input tax credits under section 11-20 of the GST Act for repairs and maintenance costs and other costs associated for the kit home and three cottages on the Partnership’s property?
• 14/8/17 – Subject: Goods and services tax (GST) and the purchase of a car – Are you entitled to an input tax credit on your director’s purchase of the car which your director uses to carry two laptops and a large suitcase with files containing your client’s information?
• 6/7/17 – Subject: Creditable purpose of acquisitions made that relate to an interest supplied pre July 2000 – Are ‘pre 1 July 2000 member acquisitions’ acquired by you acquired for a creditable purpose under section 11-15 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Agents

• 5/7/17 – Subject: GST and Agency Services – Is GST payable on the commission you charge for your agency services?

Enterprise, Registration and Turnover

• 30/11/17 – Subject: GST and Enterprise – Whether the services you supply as part of your position on a board/committee are subject to GST?
• 18/8/17 – Subject: GST and reconstituted partnership – Is the reconstituted Partnership able to continue to use the same TFN, ABN and GST registration?
• 28/6/17 – Subject: GST and the sales of subdivided lots of land – Are the sales of the subdivided lots of land by you subject to goods and services tax (GST)?
• 22/6/17 – Subject: GST and the sale of residential premises – Is goods and services tax (GST) payable on the sale of property located at xxx?
• 19/6/17 – Subject: GST and property – Are you required to be registered for goods and services tax (GST) when you construct townhouses to be retained and rented? – Are you required to be registered for GST when you construct townhouses, pre-sell some of the townhouses and retain the others for rental?

Government entities

• 21/6/17 – Subject: GST and waste management services – Is the payment to Entity A (you) of the following charges for the provision of waste management services relating to the collection of residential and commercial waste consideration for a taxable supply that you make

GST free – Food

• 27/11/17 – Subject: GST and food – Is your supply of takeaway salads GST-free?
• 27/11/17 – Subject: GST and food – Are the supplies of your food products subject to goods and services tax (GST)?
• 27/11/17 – Subject: GST and food – Are you making a GST-free supply under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), when you supply hot takeaway soup? – Are you making a GST-free supply under section 38-2 of the GST Act, when you supply takeaway salads?
• 27/11/17 – Subject: GST and food – Is GST payable on your supply of your food products?
• 27/11/17 – Subject: GST and food – Is the sale of takeaway coleslaw, potato salad and seafood salad by you a GST-free supply?
• 27/11/17 – Subject: GST and food – Is the sale of your prepared salad products GST-free?
• 27/11/17 – Subject: GST and food – What is the GST status of fruit salad, vegetable salad and bottled still water when sold for consumption to both dine-in and away from the premises?
• 27/11/17 – Subject: GST and food – What is the GST status of the listed salads?
• 27/11/17 – Subject: GST and food – Is the supply of various types of fruit salads GST-free? – Is the supply of fruit yogurt-puree GST-free?
• 27/11/17 – Subject: GST and food – Is the sale by the takeaway of coleslaw and potato salad a GST-free supply?
• 27/11/17 – Subject: GST and food – Is the supply of the meal selections on your menu subject to goods and services tax (GST)?
• 15/11/17 – Subject: GST and food – Are the salads GST-free food?
• 15/11/17 – Subject: GST and food – Is the supply of ‘salad to go’ or salads marketed as ‘to go’ a GST-free supply of food?
• 15/11/17 – Subject: GST and food – Is the supply of the specified salad GST-free pursuant to subdivision 38-A of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 15/11/17 – Subject: GST and food – Are the supplies of your packaged salad products GST-free?
• 15/11/17 – Subject: GST and food – Is the supply of your meal that is not marketed as a prepared meal, GST-free?
• 15/11/17 – Subject: GST and classification of food products – Is the supply of a salad product in a disposable individual serve plastic container, GST-free?
• 15/11/17 – Subject: GST and food – Are the salads GST-free food?
• 13/9/17 – Subject: goods and services tax (GST) and sale of activated nuts – Is GST payable on your sales of various activated nut products (each product contains just one variety of nut)?
• 23/8/17 – Subject: GST and brioche burger buns – Is your supply of the brioche burger buns (product) GST-free?
• 22/8/17 – Subject: GST and supply of food – Is the sale of the specified product (the product) a GST-free supply?
• 16/8/17 – Subject: GST and bread bars – Is your supply of bread bars (“product”) GST-free under Division 38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 11/8/17 – Subject: GST and XYZ named products – Is your supply of the XYZ named products (products) GST-free?
• 9/8/17 – Subject: GST and sale of food products – Is the supply of the plant products GST-free pursuant to section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 21/7/17 – Subject: Goods and Services Tax (GST) and ready-to-drink beverages – Is ready-to-drink fermented tea GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 13/6/17 – Subject: GST and food – Is the sale of the range of frozen food products listed below GST-free under section 38-2 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 9/6/17 – Subject: GST and food – Is the supply of baby and toddler food (products) GST-free under section 38-2 of the A New Tax System (Goods and Service Act) Act 1999 (GST Act)?
• 6/4/17 – Subject: GST and XYZ named products – ls your supply of the XYZ named products, A, B, C, and D GST-free?

 

GST free – Other

Going concerns

• 20/9/17 – Subject: GST and GST-free supply of a going concern – Is the supply of the property by the vendor the supply of a GST-free going concern?
• 13/9/17 – Subject: Supplies of going concerns – Is the supply of a business by H Ltd to M Ltd pursuant to a Contract Business Sale the supply of a going concern which is GST-free pursuant to section 38-325 of the A New Tax System (Goods and Services Tax Act) 1999 (GST Act)? – Is the supply of the first property by A, B, C, and D to M Ltd pursuant to a Contract for Commercial Land and Buildings the supply of a going concern which is GST-free pursuant to section 38-325 of the GST Act? – Is the supply of the second property by A and B to M Ltd pursuant to a Contract for Commercial Land and Buildings the supply of a going concern which is GST-free pursuant to section 38-325 of the GST Act?
• 12/9/17 – Subject: GST and the supply of a going concern – Is the sale of a property that consists of several shops the sale of a GST-free supply of a going concern?
• 1/9/17 – Subject: GST and sales of going concerns – Was the sale of property (Lot 1) by you a GST-free sale of a going concern under section 38-325 of the A New Tax System (Goods and Services Tax) 1999 (GST Act)? – Will the sale of vacant land (Lot 2) by you be a GST-free sale of a going concern under section 38-325 of the GST Act?
• 11/8/17 – Subject: GST and supply of a going concern – Is the supply of the ‘Sale Interest’ by Vendor to Purchaser pursuant to the Sale and Purchase Agreements a GST-free supply of a going concern in accordance with section 38-325 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 9/8/17 – Subject: Goods and Services Tax (GST) and supply of a going concern – Is your sale of a truck, with a contract in place with another entity for its use, a GST-free supply of a going concern?
• 9/8/17 – Subject: GST and going concern – Was the sale of the commercial property with the lease intact a GST-free supply of a going concern?
• 20/7/17 – Subject: Goods and Services Tax (GST) and the supply of a GST-free going concern – Will the supply of the property (including assignment of the lease to the recipient) be a GST-free supply of a going concern under section 38-325 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 14/7/17 – Subject: GST and going concern – Is the supply by Vendor of the Property a GST-free supply of a going concern when supplied to the Purchaser?
• 14/7/17 – Subject: GST and going concern – To what extent is the sale of ‘Business Assets’ by the Vendor treated as a sale of a going concern for GST purposes?

Supplies to non-residents

• 19/9/17 – Subject: Goods and services tax (GST) and supply of legal services to non-resident company – Is GST payable on your supply of the legal services to Company X?
• 12/9/17 – Subject: GST and supply of services to a non-resident – Is the supply of services made by you to the non-resident company under the Services Agreement, a GST-free supply under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 7/9/17 – Subject: GST and making a supply to a non-resident – Is the supply of services to a non-resident entity GST-free under section 38-190 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act), where the non-resident entity engages another resident entity to coordinate the timing of our services?
• 31/8/17 –  Subject: GST and supply of services to a non-resident entity – Will your supply of services to the overseas company be a GST-free supply under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 30/8/17 – Subject: GST and supply of testing services – Are the supplies of tests by the non-resident entity to Australian candidates GST-free supplies under item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) to the extent that the Australian candidates intend to use the rights associated with those tests at institutions or organisations outside Australia?
• 9/8/17 – Subject: GST and supply of investment management services – Prior to 1July 2017, are the investment management services made by the non-resident entity to Australian residents not subject to the goods and services tax (GST) on the basis that the services are not connected with the Indirect Tax Zone under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? – From 1 July 2017, are the investment management services made by the non-resident entity to Australian residents a GST-free supply in accordance with Item 4 (a) in the table in subsection 38-190(1) of the GST Act? – Is the non-resident entity required to be registered for GST for periods prior to 1July 2017, as well as for periods from 1 July 2017 onwards?
• 25/7/17 – Subject: GST and supply to a non-resident – Is the supply you made to the non-resident entity under the Agreement a GST-free supply under the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 24/7/17 – Subject: GST and supply of software development consulting work for a non-resident company – Are you making a GST-free supply of software development services under the agreement with NR?
• 4/7/17 – Subject: GST and supply of consultancy services to non-resident entities – Are you liable for GST when you supply your consultancy services to the non-resident company, Company A under the A New Tax System (Goods and Services Tax) Act 1999(GST Act)? – Are you liable for GST when you supply your consultancy services to the non-resident company, Company B under the GST Act?
• 5/6/17 – Subject: Goods and services tax (GST) and supply of services – Is the supply of services by Company A to a non-resident entity subject to GST?

Child care and education

• 18/9/17 – Subject: GST and supply of child care services with an agreement with the approved child care service provider – Are you making a GST-free supply of childcare services when you provide the services as a contractor under an agreement with an approved childcare services provider?
• 10/8/17 – Subject: GST and Education course – Is the supply of a licence to use the education/training products and services under the Training Courses Program’ (Program) a taxable supply? – Does GST need to be charged on the licence fee?
• 7/8/17 – Subject: GST and professional or trade courses – Is your supply of training courses, as required by a government authority for the issue of a licence, a supply of GST-free education courses under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 2/8/17 – Subject: GST and curriculum-related activities – Is the supply of the incursion to the schools a GST-free supply under section 38-85 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Medcal aids and appliances

• 31/9/17 – Subject: GST and medical aids and appliances – Is the supply of a specified product (the product) a GST-free supply?
• 27/7/17- Subject: GST-free supplies and or services – Are your sales of goods to Entity B GST-free under section 38-45 of the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act), which deals with medical aids and appliances? – Are your sales of goods to Entity B GST-free under subsection 38-250(1) of the GST Act, which deals with supplies made for nominal consideration? – Are your services of running shows for Entity B GST-free under section 38-25 of the GST Act, which deals with residential care?
• 24/7/17 – Subject: GST medical aids and appliances – Is the supply of your medical aid GST-free?
• 20/7/17 – Subject: Goods and services tax (GST) and medical alert devices – Is GST payable on your sale of product X (a medical alert device) and accessories?
• 29/6/17 – Subject: Goods and Services Tax (GST) and medical aids and appliances and National Disability Insurance Scheme – Are your sales of the following products GST-free under section 38-38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) where they are requested via the National Disability Insurance Scheme (NDIS) and they are within the scope of the NDIS participant’s plan?

Exports of goods and services

• 31/8/17 – Subject: Goods and services tax (GST) and sale of steel to a company – Is GST payable on your sale of the steel to company X, which will export the steel to an External Territory?
• 19/7/17 – Subject: GST and supply of overseas tours – Is the supply of the international tour made by the Australian entity to Australian individuals subject to the goods and services tax (GST)?

Medical and Care

• 15/8/17 – Subject: GST and home care – Did goods and services tax (GST) apply to the services you provided to the consumer for which you received payment from Entity B?
• 28/7/17 – Subject: GST and physiotherapy – Are the physiotherapy services provided by you to patients in various circumstances as outlined below, GST free pursuant to Item 17 of section 38-10(1) of A New Tax System (Goods and Services Tax) Act 1999?
• 14/7/17 – Subject: GST and supply of disability services paid by a management entity – Are the supplies of disability support services provided to an individual and paid by a management entity who receives funding for the individual, GST-free supply?
• 5/6/17- Subject: Goods and services tax (GST) and a supply of counselling services – Is the supply of counselling services by you to patients in Australia subject to GST? – Are you required to register for GST?

Charities

• 17/7/17 – Subject: GST-free supply for nominal consideration – Are the supplies of the real property and chattels GST-free under subparagraph 38-250(2)(b)(ii) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

Input taxed supplies – other than residential premises

• 4/9/17 – Subject: GST and underwriting – Is the amount payable under paragraph 1(a) of the Agreement consideration for an input taxed supply under section 40-5 of the A New Tax System (Goods and Services Tax) Act 1999? – Is the amount payable under paragraph 1(b) of the Agreement consideration for an input taxed supply under section 40-5 of the A New Tax System (Goods and Services Tax) Act 1999?
• 26/7/17 – Subject: GST and an amount of money – Is there a GST amount to be remitted on the money received?

Reduced credit acquisitions

• 13/4/17 – Subject: GST and reduced credit acquisitions – Is the entity entitled to the input tax credits under section 11-20 of the A New Tax System (Goods and Services Tax) Act 1999 on acquisitions it made in relation to its initial public offering to the extent they relate to shares issued to non-residents who are outside of Australia at the time of issue? – Did the entity make a reduced credit acquisition under section 70-5 of the A New Tax System (Goods and Services Tax) Act 1999 when it acquired services from the arranger? – Is the entity entitled to full input tax credits under section 11-20 of the A New Tax System (Goods and Services Tax) Act 1999 on acquisitions it made following its initial public offering?

Insurance

• 25/7/17 – Subject: GST and portfolio transfer – Does the transfer of risk and liabilities by an insurer to the entity in respect of an insurance policy constitute a “portfolio transfer’ under section 78-118 of the A New Tax System (Goods and Services Tax) Act 1999?

Real Property

• 13/11/17 – Subject: GST Property – Is X (you), Receiver and Manager appointed to Entity B and Entity C, entitled to apply the margin scheme to the supply of the property? – In calculating the Goods and Services tax (GST) liability on the disposal of the building are you entitled to apply the interpretation outlined in paragraph 32 of Goods and Services Tax Ruling, Goods and services tax: development, lease and disposal of a retirement village tenanted under a ‘loan-lease’ arrangement (GSTR 2011/1) to the sale of the building?. – Are you entitled to make decreasing adjustments pursuant to division 129 from the date you held the property for sale and if so, in which Business Activity Statement are the decreasing adjustments to be made?
• 14/9/17 – Subject: GST and the sale of real property – Is the sale of your property located at a specified address in Australia (the Property) a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 5/9/17 – Subject: GST and sale of real property – Are you making a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) on the sale of the proposed lot that has resulted from the subdivision of a residential property?
• 4/9/17 – Subject: GST and development services – Did Entity A make a taxable supply of Development Services to the government agency in relation to the development of real property (the Land) and in accordance with the obligations set out in the Transaction Documents for the Project? – Are the Development Services provided by Entity A to the government agency non-monetary consideration for Entity A’s acquisition of the Land from the government agency?
• 24/8/17 – Subject: GST and sale of subdivided land by unregistered owners – Are the sales of subdivided lots of land by unregistered owners of the property, subject to goods and services tax (GST)?
• 12/7/17 – Subject: Goods and Services Tax (GST) and sales of residential premises with development plans – Are the sales of residential premises with development plans (subject to Council approval), input taxed supplies for GST purposes?
• 7/7/17 – Subject: Sale of property – Is the sale of property a taxable supply?
• 7/7/17 – Subject: GST and the transfer of property – Are you liable for goods and service tax (GST) on the transfer of the Land to Entity B?
• 5//17 – Subject: GST and the sale of property by a court appointed trustee – Is the sale of the Property by the Trustees a taxable supply under section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?

Input tax credits

• 7/9/17 – Subject: Goods and services tax (GST) and purchase of commercial property – Are you entitled to an input tax credit on your purchase of the property?
• 31/8/17 – Subject: GST and purchase of real property – Will the Purchaser’s acquisition of the Property from the Vendor be a creditable acquisition under section 11-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 25/8/17 – Subject: GST and supplies of real property – Is the entity entitled to input tax credits under section 11-20 of the A New Tax System (Goods and Services Tax) Act 1999 for the purchase of property?

Margin scheme

• 10/7/17 – Subject: GST and calculation of the margin and nomination fee – Can the nomination fee form part of the total consideration paid for the acquisition of the properties for the purposes of applying the margin scheme under subsection 75-10(2) of A New Tax System (Goods and Services Tax) Act 1999?

Retirement villages

• 7/9/17 – Subject: GST and Sinking Fund Contributions – Is the payment of a percentage of the Departure Fee by an Operator of a Retirement Village, to the Owners Corporation, consideration for a taxable supply pursuant to section 9-5 of the A New Tax System (Goods and Services Tax)Act 1999 (GST Act)?
• 18/7/17 – Subject: Sale of a retirement village – Will your supply of the land be a taxable supply pursuant to section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999?

Residential premises

• 22/8/17 – Subject: GST and supply of residential premises by way of lease – Where your annual turnover is over $75,000 from making supplies of furnished accommodation in residential premises by way of sublease, are you making a taxable supply under section 9-5 of the GST Act and therefore GST is payable on the supply?
• 14/8/17 – Subject: GST and sale of real property – Will the sale of your property located at the specified address (the Property) be an input taxed supply of residential premises under section 40-65 of the GST Act?
• 13/7/17 – Subject: The Trustee for the Family Trust – Will your supply of accommodation in the houses you own, be an input taxed supply pursuant to section 40-35 of the GST Act?
• 10/7/17 – Subject: GST and property – Are you making a taxable supply when you supply premises situated at a specified location?
• 5/7/17 – Subject: GST and sale of properties used to provide residential accommodation – Is the sale by X of land and buildings that have been used to provide residential accommodation and have reached the end of their useful lives an input taxed supply? – s the sale by X of vacant land that has been used to provide residential accommodation an input taxed supply where the buildings on that land have been either vandalised or fired and then demolished by X prior to sale?

New residential premises

• 13/9/17 – Subject: Substantial renovations and new residential premises – Is the sale of the Property by A Ltd a supply of residential premises to be used predominantly for residential accommodation (regardless of the term of occupation) which is input taxed pursuant to subsection 40-65(1) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 6/7/17 – Subject: GST and the sale of renovated residential premises – Will your sale of the property in Australia be a taxable supply pursuant to section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999? – Are you entitled to the input tax credits on acquisitions related to the renovation of the property, pursuant to section 11-20 of the A New Tax System (Goods and Services Tax) Act 1999?
• 23/6/17 – Subject: GST and sale of property – Is GST payable on the sale of your property?

Options and deposits

• 13/9/17 – Subject: GST and a supply of a property – Will the sale of the property by and Australian entity (you) to a property developer under a two year call option agreement subject to goods and services tax (GST)? – Is your supply of a call option fee in connection with the sale of the Property to the property developer subject to GST?
• 21/8/17 – Subject: GST and forfeited deposits – Was the forfeited deposit paid to Entity A, in respect of the sale of property, consideration for a right to a supply that would be GST-free under subsection 9-30(1) of the of the A New Tax System (Goods and Services Tax) 1999 (GST Act), if at the time of forfeiture, actions had not taken place that were required to make the supply a GST-free sale of going a concern? – Was the forfeited deposit paid to Entity B, in respect of the sale of a business, consideration for a right to a supply that would be GST-free under subsection 9-30(1) of the of the GST Act, if at the time of forfeiture, actions had not taken place that were required to make the supply a GST-free sale of going a concern?
• 27/7/17 – Subject: GST and bank guarantee and security deposit – Will section 99-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) apply to a security payment made by a foreign purchaser to the Australian entity in accordance with the Contract? – Under the provision of a bank guarantee as Additional Security to the Australian entity, has the Australian entity made a taxable supply?
• 20/7/17 – Subject: GST and security deposit – In relation to your proposed off the plan sale contract that will be entered into for the sale of new residential premises to be constructed at a specified address in a relevant State or Territory will the deposit set at 20% of the sale price received from foreign purchasers be a security deposit for the purposes of Division 99 of the GST Act?

Commercial residential premises

• 5/9/17 – Subject: Goods and Services Tax (GST) and commercial residential premises – Is your supply of accommodation a taxable supply of accommodation in commercial residential premises for the purposes of section 9-5 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
• 12/9/17 – Subject: GST and input tax credits relating to input tax supplies of residential properties – Is the rent received by the entities from the tenants considered as input-taxed rent? – Is the rent received by the entity from a motel operator considered as input-taxed? – Can the entities deregister for the GST if all supplies they made are related to input taxed supplies of residential properties?
• 17/7/17 – Subject: Goods and services tax ~ Property ~ Premises ~ Residential premises – Is the property held by you treated as commercial residential premises under section 195-1 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? – Is the leasing of your property treated as taxable supplies under section 9-5 of the GST Act? – Will any GST amounts refunded be assessable under section 6-5 of the Income Tax Assessment Act 1997? – Will the recognition of the assessable income be at the time when the GST refunds are received as per Taxation Ruling 98/1 income tax: determination of income; receipts versus earnings?

Mortgagee sales

• 6/6/17 – Subject: GST and sale of developed land as mortgagee in possession – Will the sale of subdivided lots of land be exempted from goods and services tax (GST) given that the acquisition of the property was in the nature of a financial supply, the sale is not made in the course of an enterprise carried on by the supplier and the supplier is not registered for GST? – If the sale of the subdivided lots of land is subject to GST, what will be the valuation date for the purposes of applying the margin scheme? 

Taxable Supplies – general

• 22/9/17 – Subject: GST and removal compensation payment – Is the removal compensation payment received by an entity consideration for a taxable supply made by the entity?
• 24/8/17 – Subject: GST and long term solar price guarantee arrangement – Are project support payments you received consideration for a supply for GST purposes?
• 8/8/17 – Subject: GST and contributions to a training fund – Is Entity A making a supply for consideration when participating entities make contributions to its training fund?
• 11/10/17 – Subject: GST on Put and Call Option – Is the GST applicable on the Put and Call Option only debited in the quarter of receipt of the option fees? – Will the ATO approve the deferment of the GST until received or by the next BAS, whichever is the later?
• 3/8/17 – Subject: GST and Financial Assistance – Is the payment received by Entity A (you) from entity B, (in the circumstances described) subject to goods and services tax (GST)?

Court orders and settlements

• 8/9/17 – Subject: GST and out-of-court settlement – Is the out-of-court settlement sum Entity A received pursuant to the Settlement Deed subject to goods and services tax (GST)?
• 23/8/17 – Subject: GST and ex-gratia payment – Is the ex gratia payment you received from an out of court subject to the goods and services tax (GST)?
• 25/7/17 – Subject: GST and payments in relation to out-of-court settlement – Are the settlement sums paid as out-of-court settlement pursuant to the Deed of Release, subject to goods and services tax (GST)?

Tax invoices

• 16/11/17 – Subject: GST and tax invoices – Will the electronic document provided satisfy the requirements of a valid tax invoice pursuant to subsections 29-70(1) and (1A) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?