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These notes are intended to be a guide only. None of the comments contained in these seminar notes are intended to be advice, whether legal, financial or professional. You should not act solely on the basis of the information contained in these notes because many aspects of the material have been generalised and the tax laws apply differently to different people in different circumstances. Further, as tax and related laws change frequently, there may have been changes to the law since the notes were written. Specific advice should always be obtained from a tax professional.
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19
Notes Online Home 2015 Tax Hot Spots Other recent GST changes
In this chapter of the seminar notes we examine the latest updates involving GST. In particular, the following broad segments:
- NEW ATO ruling on when GST can be refunded
- GST implications of ‘crowdfunding’
- Onus falls on taxpayer to prove expenses are properly ‘connected’ with the carrying on of an enterprise
- ITCs disallowed as no enterprise