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An Introduction to GST

Published on 22 Mar 2011 | Took place at Amora Hotel, Sydney, NSW

This event was a one-day debrief on the basic building blocks of our Goods & Services Tax – Who pays it, why is it levied, what it is levied on, and what credits can be claimed. This event was designed for anyone looking for an introductory understanding of GST

Get a 20% discount when you buy all the items from this event.

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Individual sessions

Setting the scene

Author(s):  Sara BENNETT

This paper covers:

  • legislative structure - The basic elements of a taxable supply
  • rate
  • administration
  • mechanics - Returns and payments/refunds and recovery of tax, including self assessment
  • GST as a value added tax
  • assessments, objections and appeals.

 

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Taxpayers

Author(s):  Jason Bailey,  Louisa Hartley

This paper covers:

  • GST registration
  • the meaning of 'entity'
  • carrying on an enterprise
  • GST grouping
  • degrouping and changes to the GST group
  • joint liability.
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Some core concepts

Author(s):  Michael CATTERALL

This paper covers:

  • context – Section 9-5
  • supply
  • consideration
  • timing of GST liability on supplies
  • adjustments for supplies
  • supplies to associates.
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More core concepts

Author(s):  Martin BOOTH

This paper covers:

  • registration
  • taxable importations
  • agency relationships.
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Exemptions & modifications

Author(s):  Debbie Chun

This paper covers:

  • food
  • health
  • education
  • student accommodation
  • supply of a going concern
  • exports.
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Input taxed supplies

Author(s):  Paul Nguyen

This paper covers:

  • relevant legislative provisions
  • supplies of residential premises
  • financial supplies.

 

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Core concepts and principles case studies

Author(s):  Fady ABI-ABDALLAH,  Kavita Benedict

This presentation covers:

  • real property
  • entities.
Materials from this session: