GST

Minter Ellison's taxation team has a strong record in advising on the full range of GST issues across a variety of industries.

Our services include GST document reviews, drafting precedent GST clauses, advice in relation to mergers and acquisitions and structuring, negotiating GST positions in relation to contracts, advice on input tax recovery and apportionment methodologies, GST dispute management, private ruling applications and GST due diligences.

17 April 2014

A Federal Court decision made the headlines recently, raising concerns as to how student accommodation should be treated for GST purposes. While in other news, a broader range of government funding received by public Australian universities may not be subject to GST thanks to changes to the appropriations exemption. With GST firmly in the spotlight, we look at the implications of both developments on the higher education sector.

6 November 2013

The Full Federal Court handed down its appeal decision in MBI Properties Pty Limited v Commissioner of Taxation [2013] FCAFC 112 on 18 October 2013, regarding the GST consequences arising from the sale of leased residential property as a going concern.

18 July 2013

The Australian Taxation Office has issued its annual compliance program, 'Compliance in focus 2013-14', setting out the areas it will focus on in its investigations and reviews throughout the coming year. The compliance program can help you determine the likelihood of being subject to scrutiny by the Australian Taxation Office.

24 May 2013

In this Budget brief, we have discussed the government's Budget proposals as they impact on relevant industry sectors, and have included details of the Opposition's views (if any) on each proposal.

24 May 2013

In this Budget brief, we have discussed the government's Budget proposals as they impact on the mining, energy & resources industry and investors in that industry, and have included details of the Coalition's views (if any) on each proposal.