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Government to simplify GST arrangements for services provided to non-residents
- By Moore Stephens
- Published 1/06/2010
- Public perspective , Education Interests
- Unrated
In the 2010-11 Federal Budget, the Government announced that it will
implement the Board of Taxation’s recommendation with effect from 1 July
2012 to make services made to a non-residents in Australia GST-free
provided that the non-resident would be able to claim an input tax
credit if it was registered.
Clarification of the contracting powers of government departments - Port of Portland Pty Ltd v State of Victoria [2009] VSCA 282 (10 December 2009)
- By Moore Stephens
- Published 21/12/2009
- Public perspective
- Unrated
Executive Summary
- As a matter of fundamental constitutional principle, no parties, not even the State acting by its Executive Government arm, can purport to bind the Parliament in respect of its legislative action.
- It follows that the Executive Government cannot by contract promise to compensate a taxpayer in respect of a liability to tax imposed by statutes.
Federal Court decision allows input tax credits on taxi-cab subsidies for DOT Secretary to the Department of Transport (Vic) v FCT
- By Moore Stephens
- Published 15/12/2009
- Public perspective
- Unrated
In the much anticipated Federal Court decision, the Victorian Department of Transport (“DOT”) was held to be entitled to input tax credits for subsidy payments to taxi-cab operators for its services to severely disabled passengers under the Multi Purpose Taxi Program (MPTP). The decision of the case seems to be pulling the applicability of GST rules for Government departments positively towards commercial businesses.