Category Archives: GST

GST for non-residents made easy

It has been out for a while, but there is some draft law that proposes big changes to GST. The first part of the draft Tax Laws Amendment (GST treatment of Cross-Border Transactions) Bill is exactly as we expected… The … Continue reading

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Queensland. Beautiful one day, tax insanity the next…

The Queensland government raises about $44 billion a year in taxes, fees… About 20% of this amount comes from the GST that is collected by the Federal Government and passed on to the states and territories. This makes the GST … Continue reading

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Will the full federal Court ever learn…

Just under a year ago I wrote the following regarding the full Federal Court decision in MBI Properties… So the supply was defined form a literal rather than a practical perspective and led to a ridiculous outcome. But remember the … Continue reading

Posted in Cases, GST | 1 Comment

Gloxina GST idea is now 110% dead…

Following the 2010 Gloxina case I have had a lot of people tell me they have a great way to avoid developers having to charge GST on the new residential premises they build. You have heard the same line… Well … Continue reading

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GST and motor vehicles and incentive payments and fleet discounts and runout models and…

One of the more interesting GST cases in recent times is AP Group Limited v. Federal Commissioner of Taxation (2013) 214 FCR 301; [2013] FCAFC 105; 2013 ATC 20-417. The case considered a series of payments made in the motor … Continue reading

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“Excess GST”, “passed on”, “reimbursed”…

One of the best amendments to the GST Act ever was inserting a new Division, Division 142. This Division applies to tax periods starting on or after 31 May 2014. The object of Division 142 is to ensure that excess … Continue reading

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Am I cool if I say Bitcoin?

I live in a town of less than 400,000 people and I just saw a Bitcoin ATM. I don’t know who to use it but how cool am I for living near a Bitcoin ATM… The Commissioner also is cool … Continue reading

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