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Calling for a rethink on the proposal to limit GST refunds
This 2nd edition of GST Direct for 2013 is a breaking news edition covering:
- a recap on the proposal
- what does the proposal mean for business
- and the way forward.
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The 1st edition of GST Direct for 2013 is full of topical GST issues relevant to all businesses including:
- A snapshot of the economy in relation to GST
- GST adjustments relevant when finalising your 2012 income tax return
- A proposal to allow Inland Revenue to limit GST refunds for overpaid GST and other proposed changes in the December remedial issues paper
- New proposals relevant to non-resident businesses including the ability to recover GST on costs and GST group membership
- Timing of recovering import GST
- GST and cloud computing - New Zealand implications
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The December 2012 edition of GST Direct covers the latest and practical GST issues:
- Seasonal vouchers
- November GST compliance
- Christchurch earthquake measures
- Qantas case - what does it mean for New Zealand?
- Offshore online purchases
- Claim for overpaid GST decided by the Supreme Court
- Changes to the agency rules.
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The September 2012 edition of GST covers the latest practical and topical GST issues:
- the September 2012 Tax Bill introducing more GST changes including registration of non-residents and zero-rating of tooling costs
- recent case law on the meaning of taxable activity
- Inland Revenue's compliance focus 2012 - 2013
- new Customs penalty regime
- offshore online shopping
- 9th edition ADLS / REINZ real estate contract
- September 2011 Tax Bill receives its second reading
- other topical issues including GST grouping and financial services B2B election.
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The June 2012 edition of GST Direct covers the latest practical and topical GST issues:
- tips on how GST can help or hinder your cashflow position
- new Inland Revenue guidance for vendors assisting purchasers post business sale
- Supreme Court case on GST deregistration
- restitution claim for overpaid GST (Stiassny case)
- start preparing now for GST on late fees
- Qantas case on meaning of 'supply' heard by highest Australian court.
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The first edition of GST Direct in 2012 covers a range of topical and practical GST issues:
- GST issues to think about at tax year end
- update on late fees and insolvency GST proposals
- Qantas case on cancelled deposits heading to highest Australian court
- recent IR focus
- loyalty schemes
- GST observations from IR's brief to incoming Minister of Inland Revenue.
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The December 2011 of GST Direct is a special festive season edition covering a number of significant and topical GST issues.
In this edition we cover:
- latest update on the proposal to tax late fees;
- holiday season GST reminders;
- seasonal vouchers;
- European value added tax reform calling for broad base/standard rate model;
- practical issues with the land rules;
- GST pricing tips and traps.
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This edition of GST Direct focuses on the latest GST developments, including the proposals to:
- make some late payment fees subject to GST;
- deny liquidators, receivers and administrators the ability to change their GST accounting basis from payments to invoice; and
- make it easier for non-resident businesses to claim GST refunds.
Other issues covered include:
- changes to the land zero-rating rules; and
- the ability to claim a GST deduction on costs incurred before 1 April 2011 to reflect the change in the GST treatment of accommodation.
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Financial services special
This latest special edition of GST Direct focuses on the key GST issues facing the financial services industry covering:
- New GST recovery rules;
- GST recovery methods;
- Recovery of GST costs incurred by investment holding entities;
- Insurance; and
- Leasing.
Also covered are topical non-financial services GST issues including:
- Tripartite arrangements;
- More changes to the land and accommodation rules;
- Receipt of insurance pay-outs; and
- Valuing emissions units.
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In this issue, we summarise the significant new GST rules that take effect from 1 April 2011.
Also included in this issue:
- a transaction checklist for vendors and purchasers entering into land transactions under the new compulsory zero-rating (CZR) regime; and
- other current GST issues including:
- tax invoices in a foreign currency;
- cancelled supplies;
- insurance claims; and
- earthquake support payments.
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