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Colin Biggers & Paisley Lawyers | Australia | 16 Jul 2023
High Court confirms the constitutional validity of notional GST paid by local governments
The case of Hornsby Shire Council v Commonwealth of Australia [2023] HCA 19 concerned proceedings in the High Court of Australia (Court) by the…
Cordato Partners | Australia | 16 May 2021
Covid-19 Public Health Orders did not frustrate the sale of a hotel
It was on 31 January 2020 that the owner of The Quarryman's Hotel contracted to sell the hotel, and to carry on the business in the usual and…
Mills Oakley | Australia | 16 Sep 2020
JobKeeper 2.1 rules released, together with 3 legislative instruments on calculating GST turnover and determining whether certain employees qualify for the higher rate or for alternative reference periods
On Tuesday 15 September the new rules for JobKeeper 2.1 were released by the Treasurer. On 16 September 2020 the Commissioner registered three…
Mills Oakley | Australia | 1 Jun 2020
SMSFs and Property Development
If Self-managed superannuation funds (SMSFs) are to be involved in a property development, there are a number of superannuation law issues to be…
Mills Oakley | Australia | 5 May 2020
New Phoenixing Laws holding directors accountable
The Treasury Laws Amendment (Combating Illegal Phoenixing) Act 2020 (Cth) (Act) came into operation on 18 February 2020, and is intended to assist…
Cooper Grace Ward | Australia | 26 Feb 2020
Directors about to be pursued personally for their company's GST
This could get ugly. For tax periods starting from 1 April 2020, the Commissioner will be able to pursue directors personally for their company’s…
Johnson Winter Slattery | Australia | 28 May 2019
The new GST withholding regime for New Residential Premises and Potential Residential Land
With effect from 1 July 2018, a new withholding regime for GST will require purchasers to withhold an amount from the purchase price for ‘new…
BDO LLP | India | 8 Mar 2019
GST not applicable on reimbursement of salary on behalf of foreign entity as pure agent
The Authority for Advance Rulings recently considered the applicability of goods and services tax (GST) on expense reimbursements in the case of 'pure agents' – a key concept when evaluating taxable services, particularly for tax exemption claims in respect of expense reimbursements and applicable GST. While rulings are binding only on the taxpayer that raises the question, they carry......
King & Wood Mallesons | Australia | 6 Dec 2018
No More Tampon Tax!
After an 18-year campaign, the Coalition Government on 28 November 2018 signed a determination that will remove the Goods and Services Tax (GST) on…
Holding Redlich | Australia | 3 Dec 2018
Inside track: Healthcare - 03 December 2018
Medical information supplied by an unknown number of customers to Commonwealth Bank's insurance operation is made available to other arms of the bank…
