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Searching Content indexed under Sales Taxes: VAT, GST by Norton Rose Fulbright Australia ordered by Published Date Descending.
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Date
1
VAT exemption for aircraft – scope of the exemption for international airlines
The EU VAT directive exempts supplies of aircraft and parts used by commercial airlines chiefly on international routes.
Australia
 
8 Nov 2016
2
Australian Federal Budget 2016
This includes business tax and international tax measures and some of the personal tax measures in the Federal Budget.
Australia
9 May 2016
3
MBI Properties case – yet more confusion regarding GST and property transactions
A decision from the High Court may bring clarity to current GST uncertainty in relation to the sale of leased premises.
Australia
15 May 2014
4
Residential premises and commercial residential premises - ATO releases final GST rulings
The classification of premises as either RP or CRP for GST purposes has long been an area of unnecessary complexity.
Australia
19 May 2013
5
Airlines and GST: Case law
Is there a GST 'taxable supply', when a passenger fails to take a domestic flight and no refund is available or claimed?
Australia
29 Sep 2012
6
GST amendments affecting residential property developments
Draft legislation ensures that supplies of newly developed residential properties by a developer are subject to GST.
Australia
15 Oct 2011
7
ATO Changes Tune On Village People
The ATO has tentatively accepted that GST is only payable on the cash consideration paid for the purchase of a retirement village.
Australia
 
9 Nov 2009
8
Changes To The Petroleum Resource Rent Tax Assessment Act 1987
The Tax Laws Amendment (2009 Measures No. 3) Bill 2009 (Cth) amends, among other things, the Petroleum Resource Rent Tax Assessment Act 1987 (Cth).
Australia
15 Sep 2009
9
Government Clarification Provided On The Application Of Victorian Lease Duty Changes To Retirement Villages
On 19 February 2009, the Victorian Treasurer announced that retirement villages would not be caught by proposed stamp duty changes that will impose duty on the granting, transfer, assignment and surrender of certain leases.
Australia
27 Feb 2009
10
Liquidators Escape Personal Liability For GST
On 12 December 2008 Logan J held that a liquidator (and, by extension, a receiver and voluntary administrator) has no personal liability for GST in circumstances where the assets of the company have not vested in the liquidator.
Australia
15 Jan 2009
11
GST Clause Gone Wrong!
In a decision handed down on 21 November 2008, the Victorian Supreme Court found that there were three possible interpretations of a GST clause in a land sale contract.
Australia
17 Dec 2008
12
GST Margin Scheme Changes Finally Before Parliament
The Federal Government has introduced a Bill to implement changes to the operation of the margin scheme on the sale of real property. The changes take effect from the date of royal assent of the Tax Laws Amendment (2008 Measures No. 5) Bill 2008 (Bill).
Australia
23 Nov 2008
13
GST Treatment Of Settlement Adjustments - Resolving The Confusion
Various approaches are taken by law firms in calculating the GST payable by a purchaser under a contract for the sale of property which attracts GST.
Australia
23 Nov 2008
14
Assignment Of Copyright – Is Royalty Withholding Tax Payable?
Businesses in the software, publishing, media and internet industries may prefer to assign, rather than licence, copyright and intellectual property for commercial reasons.
Australia
20 Nov 2008
15
Change In ATO View – Agreements For Lease And Supply Of A Going Concern
The Australian Taxation Office (ATO) has acknowledged at a recent National Tax Liaison Group GST sub-group meeting that the supply of a partly constructed building subject to agreements for lease with third parties may be a supply of a going concern for GST purposes.
Australia
20 Nov 2008
16
Revenue Raising Measures In NSW Mini-Budget
On 11 November 2008, the NSW Government released its much anticipated mini-budget. The mini-budget contains significant changes to stamp duty and land tax.
Australia
12 Nov 2008
17
Selling Or Buying A Business: Is It Really A GST-Free Supply Of A "Going Concern"?
You have been made an offer that is too good to refuse - so you decide to sell your business, or maybe you have finally found that business that you have been looking for, but will you be able to sell or buy the business GST-free?
Australia
31 Oct 2008
18
GST Margin Scheme Changes Finally Before Parliament
The Federal Government has introduced a Bill to implement changes to the operation of the margin scheme on the sale of real property.
Australia
5 Oct 2008
19
Emissions Trading Scheme: Tax Liabilities And New Tax Rules
The Emissions Trading Scheme (ETS) proposed by the Government will have income tax and GST implications which will need to be addressed by those entities that are covered by the scheme.
Australia
11 Sep 2008
20
Legal Update: Emissions Trading Scheme: Tax Liabilities And New Tax Rules
The Emissions Trading Scheme (ETS) proposed by the Government will have income tax and GST implications which will need to be addressed by those entities that are covered by the scheme.
Australia
27 Aug 2008
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