GST

September 7, 2018

Agency Relationship and GST on Disbursements – Legal Practices

It is common for legal practitioners to seek reimbursement for costs, in addition to the charge for services. However, the GST treatment of such reimbursements depends on the nature of the arrangement entered into, commercial terms of the transaction, and whether it was incurred as agent of the principal. Incorrect treatment of GST on reimbursements […]

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March 14, 2018

GST on the import of low value goods

GST does not currently apply when goods are imported into Australia if they have a customs value of $1,000 or less and the supplier is not registered or required to be registered for GST. Arguably this places Australian retailers / suppliers at a competitive disadvantage compared with foreign suppliers that are not required to be […]

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February 27, 2017

Uber drivers must register for GST

In Uber B.V. v FC of T, the Federal Court has held that services provided by an Uber driver constituted a supply of “taxi travel” for GST purposes. Accordingly, the driver was required to be registered for GST. Facts: The applicant applied for a declaration that one of its drivers did not supply “taxi travel” […]

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