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Results: 1-10 of 28

Would you like GST with that? What is going wrong with GST clauses?

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • November 6 2013

There has been a run of GST cases this year which have provided examples of where things can go wrong when the GST position for supplies is either

What does the Personal Property and Securities Act (PPSA) mean for franchises?

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • October 18 2011

The Personal Property and Securities Act (PPSA) establishes a single national law and a single online register for security interests in personal property

Protected Cell Companies

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • December 16 2014

Protected Cell Companies are not legislated for in Australia but there are a number of other countries that have legislated to permit such companies

ATO changing its view on characterisation of moveable dwelling parks for GST

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • November 27 2013

The Australian Taxation Office (ATO) has recently issued a draft GST ruling after reconsidering its characterisation of moveable dwelling parks for

And the GST mistakes just keep on coming

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • June 2 2014

In 2013 there were a series of GST cases which showed that drafting of GST clauses goes wrong and clients suffered unintended outcomes. It seems that

The Queensland mining and petroleum sectors are set to pay their du(ti)es

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • February 29 2012

The Queensland Government has recently announced changes to the duty applicable to resources tenements (RTs) in Queensland

Queensland Office of State Revenue’s increased focus on unit trust transactions

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • December 16 2011

As recently reported by the Queensland Law Society on 6 December 2011, some legal practices have recently received a notice from OSR seeking information in connection with transactions regarding unit trusts operating businesses

Cautions on GST issues required for development and sale of “loanlease” retirement villages

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • July 21 2011

Since the release of the draft ruling on GST treatment for interest-free loans received by retirement village developers in June 2010 there has been speculation as to the impact of a final ruling on the issue

Aged care providers: GST treatment of accommodation payments by aged care residents

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • April 30 2012

The Australian Taxation Office recently released a GST Determination (GSTD 20114) to clarify the position relating to some accommodation payments by residents of aged care facilities

Beware of continuing liability for outgoing resident payments

  • McInnes Wilson Lawyers
  • -
  • Australia
  • -
  • November 16 2012

A case this week in New South Wales involving a dispute between the residents of a retirement village and the operator of a retirement village reminded us of some of the issues that can arise when a village goes into liquidation