Thursday, 17th August 2017
2:59:am in Sydney
19
April
2006

The Australian Taxation Office has released a determination regarding the GST implications of repair services provided under a warranty given by a non-resident manufacturer

Wednesday, 19 April 2006

GST Determination GSTD 2006/2 gives the Commissioner's views as to the operation of relevant provisions of the A New Tax System (Goods and Services Tax) Act 1999 and in particular the interaction between subsection 38-190(1) and subsection 38-190(3). An example of a situation to which these provisions may apply is where there is a warranty from a non-resident manufacturer to an Australian customer and pursuant to that warranty repair services are provided to the Australian customer. The Commissioner's view is that such repair services will probably be subject to GST. The full text of GSTD 2006/2 can be found at the following link: www.ato.gov.au

09
March
2006

EasyGSTrefunds has made a formal submission to the Australian Taxation Office regarding the procedural requirements for GST registration of non-resident companies

Thursday, 09 March 2006

In administering the legislation dealing with registration of entities for GST purposes, the Australian Taxation Office requires that companies outside of Australia produce certain documentation. The nature of these requirements could potentially deter otherwise eligible companies from registering for GST. In a four page submission timed to coincide with a review of policy and procedures, EasyGSTrefunds has sought that a more flexible approach be adopted by the Australian Taxation Office when considering the GST registration of non-resident companies. EasyGSTrefunds is well-placed to assist companies from outside of Australia to negotiate the demands of the GST registration process.

24
May
2005

The Inspector-General of Taxation has released a report into the administration of GST refunds arising from the lodgment of Business Activity Statements

Tuesday, 24 May 2005

The Inspector-General of Taxation has released a report into the Australian Taxation Office's administration of GST refunds arising from the lodgment of Business Activity Statements. The report notes that during the 2003-2004 tax year, 4.3% of all Business Activity Statement refunds were stopped for manual checking. These stopped refunds amounted to approximately AUD$20 billion and represent about 90% of the total value of Business Activity Statement refunds claimed. The full text of the Inspector-General's report, including his key recommendations, can be found at the following link: www.igt.gov.au

01
April
2005

Services supplied on or after 1 April 2005 to the owners of Australian property who are not residents of Australia are the subject of two new factsheets published by the Australian Taxation Office

Friday, 01 April 2005

The Australian Taxation Office has published two factsheets regarding services supplied to non-resident property owners on or after 1 April 2005. The first of these factsheets explains the GST treatment of real estate services supplied to non-resident owners of Australian residential properties on or after 1 April 2005. The second factsheet explains the GST treatment of repair and maintenance services supplied to non-resident owners of Australian residential properties on or after 1 April 2005. The full text of these two factsheets can be found at the following link: www.ato.gov.au

30
March
2005

GST Ruling 2005/2 is released concerning the GST treatment of supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia

Wednesday, 30 March 2005

The Australian Taxation Office has released GST Ruling 2005/2 concerning the GST treatment of supplies of goods and services in the repair, renovation, modification or treatment of goods from outside Australia whose destination is outside Australia. This Ruling softens the stance taken by Australian Taxation Office in relation to which goods and services qualify for GST-free treatment under section 38-185(1) and section 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999. The Ruling concedes that use of goods in Australia before or after the supply does not necessarily prevent the repair services, or supplies of goods used in providing those services, from being GST-free supplies if on arrival in Australia the goods have a destination outside Australia. The full text of GST Ruling 2005/2 can be found at the following link: www.ato.gov.au

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