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Changes to GST and appropriations are a victory for common sense
- By Stephen O’Flynn
- Published 30/11/2011
- Public perspective , Education Interests
- Unrated
GSTR 2001/D4 - The ATO updates its views on GST and grants
- By Moore Stephens Melbourne
- Published 8/11/2011
- Not for Profit Interests , Public perspective , Education Interests
- Unrated
Both providers and recipients of grants should review their GST treatment in light of the Draft Ruling, as some aspects of the ATO’s interpretation of the law have changed, particularly in the areas of peripheral supplies and tripartite arrangements.
Draft legislation concerning GST on Government fees and taxes has been released
- By Abi Chellapen
- Published 13/01/2011
- Public perspective
- Unrated
The Government has released draft legislation which proposes to overhaul the goods and services tax (“GST”) treatment of government taxes, fees and charges. Currently the Treasurer produces a biannual determination (a ruling which is binding on the Commissioner) which serves as an exhaustive list of GST exempt taxes, fees and charges. Broadly, the draft legislation proposes to move to a principles based exemption which allows government entities to self-assess the GST treatment of their fees and charges. It is proposed that the changes will take effect from 1 July 2011.

Public perspective