Goods and Services Tax Advice GSTA TPP 003W Goods and services tax: Can an employer claim input tax credits for expenses incurred on behalf of a superfund?

1/27/2016 14:44
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Goods and Services Tax Advice GSTA TPP 076W Goods and services tax: are rebates and other trade incentive payments that are bundled into one total amount, treated for GST purposes, as being a rebate or discount that reduces the consideration for the relevant purchases?

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Goods and Services Tax Advice GSTA TPP 032W Goods and services tax: can a tax invoice show an amount representing combined GST and wine equalisation tax (together sometimes called WEG) instead of the amount of GST?

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Goods and Services Tax Advice GSTA TPP 089W Goods and services tax: If the recipient of a supply cancels its GST registration before receiving a tax invoice for a creditable acquisition, is it entitled to an input tax credit for the acquisition?

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Goods and Services Tax Advice GSTA TPP 104W Goods and services tax: When is the day of supply of a going concern that constitutes a property development enterprise?

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Goods and Services Tax Advice GSTA TPP 075W Goods and services tax: Is an Australian insurance broker entitled to a Division 78 decreasing adjustment when it is acting as agent for a foreign insurance company?

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Goods and Services Tax Advice GSTA TPP 088W Goods and services tax: If a partner pays for an acquisition as an expense out of the revenue of the partnership, is this an indicator that the partner is acting in his or her capacity as partner?

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Goods and Services Tax Advice GSTA TPP 049W Goods and services tax: Is a trustee’s in-specie distribution to a beneficiary a taxable supply?

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Goods and Services Tax Advice GSTA TPP 042W Goods and services tax: Is a payment to a lawyer by a client to reimburse the lawyer for a payment of a tax, fee, or charge (tax) that is excluded from the GST by a determination of the Treasurer consideration for a taxable supply by the lawyer if the lawyer paid the tax in their own right?

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Goods and Services Tax Advice GSTA TPP 053W Goods and services tax: Is GST payable on the taxable importation of consignment stock into Australia when ownership passes to the vendor as is the case with taxable supplies?

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Goods and Services Tax Advice GSTA TPP 054W Goods and services tax: Is B’s payment to A consideration for A’s supply to B where, under an agreement between A and B: · A licenses intellectual property to B (who sublicenses it to C) and; · the amount B pays A is calculated by reference to the extent of B’s supply to C?

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Goods and Services Tax Advice GSTA TPP 071W Goods and services tax: are the simplified accounting method turnover thresholds GST inclusive or GST exclusive?

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Goods and Services Tax Advice GSTA TPP 069W Goods and services tax: would the addition of four rooms onto the end of a six room house constitute ‘substantial renovations’ so as to make the premises ‘new residential premises’?

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Goods and Services Tax Advice GSTA TPP 068W Goods and services tax: would the addition of a second storey to a single storey house constitute ‘substantial renovations’ so as to make the premises ‘new residential premises’?

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Goods and Services Tax Advice GSTA TPP 061W Goods and services tax: is there an increasing adjustment when an enterprise asset is transferred to a spouse because of a marital breakdown where the acquisition of the asset was a creditable acquisition?

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Goods and Services Tax Advice GSTA TPP 058W Goods and services tax: is the supply of an enterprise that includes a short term lease of the enterprise premises a GST free supply of a going concern?

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Goods and Services Tax Advice GSTA TPP 057W Goods and services tax: how does section 39 of the Taxation Administration Act 1953 (TAA) operate if supplies that incorrectly include GST in the price are made to the public at large and unregistered recipients cannot be traced?

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Goods and Services Tax Advice GSTA TPP 055W Goods and services tax: is a diesel fuel grant, or diesel fuel rebate consideration for a taxable supply?

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Goods and Services Tax Advice GSTA TPP 023W Goods and services tax: Is a letter entitling the holder to supplies upon redemption a voucher within the meaning of section 100-25 of the GST Act?

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Goods and Services Tax Advice GSTA TPP 016W Goods and services tax: is the supply of each stratum unit in a building capable of being sold as a GST-free supply of a going concern?

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Goods and Services Tax Advice GSTA TPP 001W Goods and services tax: Are investors (participants) in an agricultural managed investment scheme required to register for GST?

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Goods and Services Tax Advice GSTA TPP 066W Goods and services tax: Do Division 17 and Division 27 of the Income Tax Assessment Act 1997 (ITAA) operate for food retailers using a simplified method?

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Goods and Services Tax Advice GSTA TPP 046W Goods and services tax: Is a share for share swap a financial supply for GST purposes?

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Goods and Services Tax Advice GSTA TPP 063W Goods and services tax: Is a partner who receives more than $50,000 in profit distributed by the partnership required to be registered for GST? is a partner who receives more than $50,000 in profit distributed by the partnership required to be registered for GST?

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Goods and Services Tax Advice GSTA TPP 062W Goods and services tax: Can a large capital purchase resulting in a net refund of GST in the annual return be ignored for the purposes of the Division 162 instalment option?

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Goods and Services Tax Advice GSTA TPP 051W Goods and services tax: To what extent is an acquisition creditable if an employer uses the 50/50 split method for entertainment fringe benefits?

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Goods and Services Tax Advice GSTA TPP 050W Goods and services tax: Does the transfer of assets constitute a taxable supply under subdivision 72-A when a new trustee is appointed to replace the original trustee of a trust?

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Goods and Services Tax Advice GSTA TPP 043W Goods and services tax: Is a client’s reimbursement to a lawyer for a payment of a tax, fee, or charge (tax) that is not subject to GST consideration for a taxable supply by the lawyer if the lawyer paid the tax as an agent for the client?

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Goods and Services Tax Advice GSTA TPP 009W Goods and services tax: Is an entity that enters into an agreement to make a subsequent supply making two taxable supplies?

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Goods and Services Tax Advice GSTA TPP 022W Goods and services tax: Is the fee for services provided by an entity to a retail outlet for the administration of an arrangement involving section 100-5 vouchers, commonly referred to as face value vouchers (FVVS), subject to GST?

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Goods and Services Tax Advice GSTA TPP 021W Goods and services tax: Is a payment by an entity to reimburse a retail outlet for the face value of a section 100-5 voucher (commonly referred to as a face value voucher (FVV)), which was redeemed by a customer, subject to GST?

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Goods and Services Tax Advice GSTA TPP 020W Goods and services tax: When a retail outlet makes a supply to a customer in exchange for a section 100-5 voucher, commonly referred to as a face value voucher (FVV), is the supply by the retail outlet a taxable supply?

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Goods and Services Tax Advice GSTA TPP 019W Goods and services tax: Are sales of section 100-5 vouchers, commonly referred to as face value vouchers (FVVs), to retail outlets and subsequent sales of the same vouchers to customers taxable supplies?

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Goods and Services Tax Advice GSTA TPP 006W Goods and services tax: How do I calculate the input tax credit for second-hand goods acquired on or after 1 July 2000?

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Goods and Services Tax Advice GSTA TPP 005W Goods and services tax: how do I calculate the input tax credit for second-hand goods acquired before 1 July 2000?

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Goods and Services Tax Advice GSTA TPP 012W Goods and services tax: Is a landlord who is renting furnished premises to tenants required to apportion the rent between the occupancy of the real property and the right to use the furnished items?

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Goods and Services Tax Advice GSTA TPP 018W Goods and services tax: Can an interest charge be a change in consideration and therefore an adjustment event (as opposed to a financial supply)?

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Goods and Services Tax Advice GSTA TPP 010W Goods and services tax: What are the registration requirements for resident agents acting for non-residents?

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Goods and Services Tax Advice GSTA TPP 047W Goods and services tax: Is it the trust or the trustee that is registered for GST?

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Goods and Services Tax Advice GSTA TPP 033W Goods and services tax: if a supply involves some combination of GST-free, input taxed and taxable supplies, can a tax invoice simply state that GST is included in the total without stating the amount of GST?

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Goods and Services Tax Advice GSTA TPP 034W Goods and services tax: if an agent makes a single acquisition on behalf of multiple principals, can the tax invoice held by the agent be used by each principal to support the input tax credit claim for their respective shares of the acquisition?

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Goods and Services Tax Advice GSTA TPP 030W Goods and services tax: are tax invoices required to show the legal name of the supplier?

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Goods and Services Tax Advice GSTA TPP 059W Goods and services tax: Will the Tax Office refund overpaid GST if a supplier makes a mistake in preparing its activity statement and incorrectly includes a supply as a taxable supply?

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Goods and Services Tax Advice GSTA TPP 045W Goods and services tax: Can I correct activity statement (BAS) errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?

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Goods and Services Tax Advice GSTA TPP 044W Goods and services tax: What action will the Tax Office take if a taxpayer recognises an underpayment and decides to make an adjustment in the current activity statement (BAS), but Tax Office compliance action commences before the current BAS is due?

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Goods and Services Tax Advice GSTA TPP 031W Goods and services tax: who is entitled to claim the input tax credit on an acquisition where the recipient shown on the tax invoice is a member of a GST group?

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Goods and Services Tax Advice GSTA TPP 024W Goods and services tax: is an offer to renew a membership or contract an invoice that triggers attribution under subsection 29-5(1) of the GST Act?

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Goods and Services Tax Advice GSTA TPP 056W Goods and services tax: Where an employee novates a lease to his or her employer, can an invoice to the employee be treated as being received by the employer through its agent (the employee)?

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Goods and Services Tax Advice GSTA TPP 027W Goods and services tax: Can a manager of an agricultural managed investment scheme issue tax invoices for supplies of produce it makes on behalf of participants?

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Goods and Services Tax Advice GSTA TPP 065W Goods and services tax: Is GST payable on a dishonoured cheque fee?

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Goods and Services Tax Advice GSTA TPP 011W Goods and services tax: Where a property has been sold using the margin scheme, does Division 72 of the GST Act have any effect if the consideration paid by the associate is below market value?

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Goods and Services Tax Advice GSTA TPP 087W Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner, and that partner is reimbursed by the partnership for the cost of the acquisition?

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Goods and Services Tax Advice GSTA TPP 086W Goods and services tax: is a partnership entitled to an input tax credit for an acquisition if the relevant tax invoice contains the name of only one partner?

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Goods and Services Tax Advice GSTA TPP 048W Goods and services tax: which name and ABN should appear on a tax invoice when a trustee makes a taxable supply in its capacity as trustee?

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Goods and Services Tax Advice GSTA TPP 040W Goods and services tax: can an agent for a partnership of trusts use its own name and the partnership’s ABN on valid tax invoices?

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Goods and Services Tax Advice GSTA TPP 035W Goods and services tax: can an agent issue a tax invoice on behalf of a principal?

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Goods and Services Tax Advice GSTA TPP 029W Goods and services tax: what amount should appear in a tax invoice that relates to a contract subject to a retention?

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Goods and Services Tax Advice GSTA TPP 028W Goods and services tax: what should be the content of a tax invoice issued by or on behalf of an entity that adopts a simplified accounting method?

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Goods and Services Tax Advice GSTA TPP 025W Goods and services tax: is a document offering to make a supply (for example, enrolment or membership of an organisation) a tax invoice issued by the supplier once the offer is accepted by the recipient making payment and completing the details on the document?

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Goods and Services Tax Advice GSTA TPP 091W Goods and services tax: is an arrangement under Subdivision 153-B of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) possible if the agent merely pays accounts received on behalf of the principal?

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Goods and Services Tax Advice GSTA TPP 041W Goods and services tax: which name and address or ABN is recorded on a tax invoice for a taxable supply made by a principal through an agent to a third party?

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Goods and Services Tax Advice GSTA TPP 039W Goods and services tax: do expenses incurred by an agent on behalf of the principal fall under subsection 153-60(2) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?

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Goods and Services Tax Advice GSTA TPP 038W Goods and services tax: will a supply that is taken to be made by the principal to the agent under subsection 153-55(2) of the GST Act be GST-free if the supply would have been GST-free if made by the principal through the agent to a third party?

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Goods and Services Tax Advice GSTA TPP 037W Goods and services tax: who issues the tax invoice if an agent enters into an arrangement under subdivision 153-B of the GST Act?

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Goods and Services Tax Advice GSTA TPP 036W Goods and services tax: who is liable for GST if a principal makes a taxable supply through an agent?

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Goods and Services Tax Advice GSTA TPP 096W Goods and services tax: what are the registration requirements for resident agents acting for non-residents?

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Goods and Services Tax Advice GSTA TPP 060W Goods and services tax: is the simplified accounting method threshold GST-inclusive or GST-exclusive?

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Goods and Services Tax Advice GSTA TPP 002W Goods and services tax: what are the registration requirements for resident agents acting for non-residents?

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Goods and Services Tax Advice GSTA TPP 008 Goods and services tax: How do I calculate the input tax credit for second-hand goods divided for re-supply?

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