ACCOMMODATION COMMERCIAL AND NON-COMMERCIAL RESIDENTIAL Finance in Practice, Taxation Unit, GST Team
|
|
- Merilyn Hines
- 6 years ago
- Views:
Transcription
1 ACCOMMODATION COMMERCIAL AND NON-COMMERCIAL RESIDENTIAL Finance in Practice, Taxation Unit, GST Team Custodian/Review Officer: Senior Finance Officer, GST Team Version no: 5.4 Applicable To: All QH staff Approval Date: 23/09/2010 Effective Date: 23/09/2010 Next Review Date: 01/03/2014 Authority: Approving Officer Manager GST Team Signature Supersedes: 5.3 Key Words: taxation, tax, code GST,, commercial, noncommercial, residential Accreditation References: EQuIP and other criteria and standards 1 Purpose This procedure describes the processes for treatment of GST for commercial and non-commercial residential undertaken on behalf of Queensland Health. 2 Scope This procedure relates to commercial and non-commercial residential. 3 Supporting Documents References ATO Ruling GSTR 2000/20 Commercial ATO Ruling GSTR 2001/1 Supplies that are GSTfree for tertiary education courses Private Ruling Staff Accommodation (Withdrawn) Private Ruling Staff Accommodation (current from 5 April 2005) Section of the GST Act Care Section of the GST Act Rent Section 87-5 of the GST Act Predominantly long term commercial residential Section of the GST Act Not predominantly long term commercial residential ATO Fact Sheet How to apply GST to supplies of commercial ATO Fact Sheet GST treatment of residential premises ATO ID 2001/686 GST and services supplied by a government funded residential care provider to disabled persons (Withdrawn as of 4 th May 2007) CCH Australian Master GST Guide 2009 Other Related Research TaxEd Question & Answer No. 21 Property Version No: 5.4; Effective From: 23/09/2010 Page 1 of 13
2 Related Business Procedures Patient Travel Subsidy Scheme Fund Raising Gift Deductibility Status & Charities Rule 4 Consultation Key stakeholders (position and business area) who reviewed this version are: Director, Taxation Unit Manager, GST Team Principal Finance Officer, GST Team Senior Finance Officer, GST Team Version Control Version Date Author/Reviewer Changes No 1 18/09/ /05/ /08/ /12/ /02/2007 Christine Mardon /03/2009 Shayari Singh 5.2 6/07/2009 Carol Geoghegan Addition of information on Input Taxed supply option for Long Term Accommodation /10/2009 Richard Baker Addition of Section on Deposits /09/2009 Malcolm Cope Minor changes Version No.: 5.4; Effective From: 23/09/2010 Page 2 of 13
3 Contents Introduction...4 Summary of Tax Codes...5 Accommodation...6 Rent...6 Definition of Premises...6 Characteristics of Premises & Tax Treatment...6 premises changed to commercial premises and Tax Treatment:...7 premises with commercial premises attached and Tax Treatment:...7 Individually owned / strata titled units...8 Care Facilities...8 Tertiary Student Accommodation...9 Commercial Accommodation...9 Definition of Commercial Accommodation...9 Information from ATO Fact Sheet How to apply GST to supplies of commercial...10 What is short term?...11 Long Term Accommodation - choice between Concessional treatment and Input taxed treatment...11 Supplier of Long Term Accommodation chooses to treat supply as Input Taxed...11 What is long term but not predominantly long term?...11 What is the Concessional GST treatment for this type of?...11 What is predominantly long term?...12 What is the Concessional GST treatment for this type of?...12 Commercial Accommodation and Charities Rule...13 Paying a Deposit to Secure Accommodation...13 Version No.: 5.4; Effective From: 23/09/2010 Page 3 of 13
4 Introduction Accommodation falls into different categor ies for the purpos e of deciding the GST treatment. The diagram on Page 3 demons trates the complexity that Queensland Health must consider as both the provider and the recipient of certain types of. Where Queensland Health is t he recipient of the supply, it will be important that the information provided on the supp lier s tax invoice is int erpreted correctly. The information in this Bus iness Procedure wil l assist staff i n understanding why there may be a differing GST treatment. Where Queensland Health is t he provider of the s upply, it is important to identify the correct GST treatment and how this may i mpact on other aspects of the department s transactions. For example, if any goods and/or services are purchased for a residential property and GST is included in the price, this will not be available as an Input Tax Credit. Version No.: 5.4; Effective From: 23/09/2010 Page 4 of 13
5 Summary of Tax Codes Description Type of Supply Tax Code QH recipient Houses, duplexes, home units Houses, duplexes, home units with business attached; eg doctor s surgery Individually owned resort / strata titled units not under management rights Individually owned resort / strata titled units under Management rights care facilities Tertiary student Accommodation for Patient Travel Hotels, motels, inns, hostels, boarding houses, caravan parks, camping grounds Short term Hotels, motels, inns, hostels, boarding houses, caravan parks, camping grounds 0% GST included in price Input Taxed supply 0% GST included in rent on residential property and 10% GST included in rent on commercial property (compliant tax invoice provided) 0% GST included in price Input Taxed Supply 10% GST included in price Taxable supply 0% GST included in price- GSTfree supply 0% GST included in price Input Taxed Supply See Business Procedure Patient Travel Subsidy Scheme for specific information 10% GST included in price - GST registered supplier (compliant tax invoice provided) Concessional rate of GST included in price Mixed supply (compliant tax invoice provided) Long term 0% GST included in price supplier has chosen to apply Input Taxed supply rules for long term Charitable organisation such as Ronald McDonald House 0% GST included in price as supply is GST-free in accordance with Charities Rule /P0 P0 P0 /P0 Tax Code QH provider S7 Rent from Non- Nursing staff, S5 Rent from Nurses S7/S0 Note: Tax Code P2 should be substituted for tax code P0 where a compliant tax invoice is not provided or held at the time of processing the payment. S5 S7 Version No.: 5.4; Effective From: 23/09/2010 Page 5 of 13
6 Accommodation Rent Section of the GST Legislation states: (1) A supply of premises that is by way of lease, hire or licence (including a renewal or extension of a lease, hire or licence) is input taxed if: (a) the supply is of residential premises (other than commercial residential premises); or (b) the supply is of commercial and Division 87 (which is about long term in commercial premises) would apply to the supply but for a choice made by the supplier under section Definition of Premises The term residential premises means land or a building that 1 : a) is occupied as a residence or for residential ; or b) is intended to be occupied and is capable of being occupied as a residence or for residential regardless of the term of the occupation or intended occupation and includes a floating home. Examples of residential premises are: A house A flat or similar tenement A home unit An apartment and Quarters that provide fully self contained facilities Characteristics of Premises & Tax Treatment premises must be capable of occupation as a residence. The premises should have such things as areas for sleeping, eati ng and bathing, but it is not n ecessary that these things be arranged in a similar manner to a conventional house or apartment. Input taxing only applies to t he extent that the premises ar e to be used predominantly f or residential. 2 To define this further, the building need only provide sleeping and t he basic f acilities for daily living to be classified as predominantly used. 3 1 A New Tax System (Goods and Services Tax) Act 1999, Sec & GSTR 2000/20 Para 16 2 GSTR 2000/20 Para 19 3 GSTR 2000/20 Para 20 Version No.: 5.4; Effective From: 23/09/2010 Page 6 of 13
7 Description Tax treatment Tax Code QH as Input Taxed recipient QH as provider Input Taxed S7 Non-Nursing Staff Purchase of taxable supplies for QH residential Input Tax Credits not claimable S5 - Nurses P1/C1 premises changed to commercial premises and Tax Treatment: It follows t hat premises must not be capable of occupation as resi dential premises for a subsequent supply, by way of lease, to be a taxable supply. Th is would require the premises to be modified such that they were not capable of exhibiting the characteristics of residential premises. 4 This situation can aris e where a property has been previously us ed as residential premises; the dwelling is modified and then used as, for exam ple, an office or doctor s surgery. This will change the supply from input taxed to taxable. Description Tax treatment Tax Code changed to Taxable from GST registered P0 commercial use QH as recipient supplier changed to commercial use QH as provider Taxable supply S0 premises with commercial premises attached and Tax Treatment: If a building consist s of a doctor s sur gery below and a flat above, the physical characteristics indicate that only part of the building is residential premises, that is, the flat. This portion of will be input taxed while the doctor s surgery portion will be taxable. 5 Description Tax treatment Tax Code Mix of Input Taxed and P0/ Taxable from GST registered supplier with commercial premises attached QH as recipient with commercial premises attached QH as provider Purchase of taxable supplies for the property Taxable supply & Input Taxed supply Claimable and non-claimable on an apportioned basis S0/S7 P1/P0 or C1/C0 4 Tax Ed Q&A 21 5 GSTR 2000/20 Para 21 Version No.: 5.4; Effective From: 23/09/2010 Page 7 of 13
8 Individually owned / strata titled units A strata titled unit or suite cannot, by itse lf, exhibit the characte ristics of commercial residential premises. 6 Therefore, if this type of accomm odation is provided direct by th e individual owner, it will be an input taxed suppl y and no GST will be in cluded in the price. This may also occur in resorts where this situation applies. This is why an individual unit only takes on the character of commercial reside ntial premises when it is aggregat ed with other s and run by an entity who has acquired t he interests necessary to let the rooms in its ow n right, rather than on behalf of the owners, in the same manner as a hotel, motel, inn or hostel. 7 Description Tax treatment Tax Code Individually owned strata titled units not Input Taxed under management rights Individually owned strata titled units under management rights Taxable P0 Care Facilities Section of the GST Act deals with supplies of residential care. Under subsection 38-25(2) of the GST Act, a supply of services is GST-free if: the services are provided to one or more aged or disabled people; and the Aged Care Minister has determined in writing that the services are of a kind covered by Schedule 1 to the Quality of Care Principles; and the supplier receives funding from the Commonwealth, a State or a Territory in connection with the supply. Description Tax treatment Tax Code care facilities provided by GST-free S5 Queensland Health 6 GSTR 2000/20 Para 51 7 GSTR 2000/20 Para 52 Version No.: 5.4; Effective From: 23/09/2010 Page 8 of 13
9 Tertiary Student Accommodation A supply of to tertiary students provided at university colleges and halls or university sponsored flats ar e a supply of non-commercial residential because it is specifically excluded from the definition of commercial residential premises. 8 Section states that the definition of commercial residential premises does not include premises to the extent that they are used to prov ide to students in connection with an educat ion institution t hat is not a school (i. e. primary, secondary or special schools). 9 Description Tax treatment Tax Code Tertiary student provided Input Taxed by others Commercial Accommodation Definition of Commercial Accommodation Commercial is accommodati on in commercial residential premises. Commercial residential premises include 10 : Hotels, motels, inns Hostels, boarding houses and Caravan parks and camping grounds The main characteristics (not all required to be satisfied in order to qualify) are: Commercial intention. The establishment must be op erated on a commercial basis. It must possess the characteristics of a busi ness, but may be operated by a non-profit body. 11 Multiple occupancy. The establishment provides s leeping ac commodation on a multiple occupancy basis. Consequently, premises limited to a single occ upancy, even where they are regularly let (for example, a cottage let as a week ender), do not have the characteristics of a hotel, motel, inn, hostel or boarding-house. 12 Holding out to public. The establishment must hold itse lf out as premises that will receive travellers who are wi lling and able to pay for and/or accept reservations or contracts to let to guests or lodgers GSTR 2001/1 Para GSTR 2001/1 Para A New Tax System (Goods and Services Tax) Act 1999, Sec GSTR 2000/20 Para 85(i) 12 GSTR 2000/20 Para GSTR 2000/20 Para 91(iii) Version No.: 5.4; Effective From: 23/09/2010 Page 9 of 13
10 Accommodation is the main purpose. The provis ion of acc ommodation in the premises must be the establishment's primary purpose or one of its main purposes. 14 Central management. The establishment has central management to accept reservations, allocate rooms, receive payments and arrange the services provided throughout the premises. 15 Control. The management must have contr ol of t he premises as a whole, whether or not they own the property or an y part of it, and let them in its own right rather than as agent. 16 Services. Services are provided to guests. These may include periodic cleaning, provision of food, laundering serv ices, telephone and minor services. 17 Other services include replacing linen and laundry. Where guests are required to supply items such as towels, linen, or anything else to make the premises fit fo r, the premises are less likely to be commercial residential. 18 Status of guests. Those being provided with are guests, boarders or lodgers who can expect a reasonable amount of privacy from management, their staff and other guests, but not to the same level expected by a tenant. 19 Information from ATO Fact Sheet How to apply GST to supplies of commercial Certain rules apply to the providers of commercial residential : Description Tax treatment Tax Codes Short term commercial residential Taxable P0 Not predominantly long term commercial Short terms guests Taxable P0 residential. No choice for short term but choice for long term. Long term guests Concessional GST Mix of P0/ Long term guests Input only Taxed Predominantly long term commercial residential choice : Concessional GST Mix of P0/ Input Taxed only It should be noted that the provider of long term acco mmodation dec ides the G ST treatment applicable to the in ac cordance with Sec and this decision will apply for 12 months. 14 GSTR 2000/20 Para 96(iv) 15 GSTR 2000/20 Para 101(v) 16 GSTR 2000/20 Para 103(vi) 17 GSTR 2000/20 Para 105(vii) 18 GSTR 2000/20 Para GSTR 2000/20 Para 107(viii) Version No.: 5.4; Effective From: 23/09/2010 Page 10 of 13
11 What is short term? Short term is provided to an indiv idual when that individual stays in the above mentioned type of for less than 28 continuous days 20. Suppliers of short term commercial acco mmodation must include GST in the pric e, provided that they are registered for GST. Long Term Accommodation - choice between Concessional treatment and Input taxed treatment. If the supplier also provides long t erm, a choice can be made to apply the GST conc essional rate or tr eat the long term accommodati on supplies as input taxe d supplies 21. Supplier of Long Term Accommodation chooses to treat supply as Input Taxed If the supplier chooses to treat long term ac commodation as an input taxed supply then no GST will apply to the supply and the supplier cannot claim input tax (GST) credits for acquisitions relating to the supply. What is long term but not predominantly long term? Long term is pr ovided when an indiv idual stays in c ommercial premises for 28 continuous day s or more but does not fit in the description for predominantly long term. What is the Concessional GST treatment for this type of? The first 27 days are taxable at 10% of the GST exclusive price From the 28 th day onwards, GST is 10% of half the GST inclusive price Example: CONCESSIONAL GST TREATMENT FOR ACCOMMODATION WHICH IS NOT PREDOMINANTLY LONG-TERM Daily rate GST GST incl. Total Total GST GST excl GST incl. 27 days $ $20.00 $ $5, $ Next 14 days $ $11.00 $ $2, $ $8, $ GSTR 2000/20 F14 21 CCH Australian Master GST Guide 2009, Para P 312 Version No.: 5.4; Effective From: 23/09/2010 Page 11 of 13
12 To Process payment: Amount Tax code Amount of GST Multiply total GST * 11 to calculate total GST incl. price Subtract this amount from the total amount of $8, $ P0 $ $ $0.00 $8, $ What is predominantly long term 22? When at least 70% of the clients to whom commercial was provided have stayed for 28 or more continuous days, then the supplier is providing predominantly long term. What is the Concessional GST treatment for this type of? GST is calculated as 10% on half the ov ernight rate. Ho wever, it shou ld b e noted that Queensland Health can request that the supplier charge GST at the full rate as this entails less administrative work and QH can claim the ITC s. Example: CONCESSIONAL GST TREATMENT FOR ACCOMMODATION WHICH IS PREDOMINANTLY LONG-TERM Daily rate GST GST incl. Total 36 days Total GST GST excl GST incl. $ $11.00 $ $7, $ $7, $ To Process payment: Amount Tax code Amount of GST Multiply total GST x 11 to calculate total GST incl. price Subtract this amount from the total amount of $7, $4, P0 $ $ $0.00 $7, $ CCH Australian Master GST Guide 2009, Para P 434 Version No.: 5.4; Effective From: 23/09/2010 Page 12 of 13
13 Commercial Accommodation and Charities Rule Under Section of the GST Act, supplied by a charity is GST-free if 23 : the consideration for it is less than 75% of the market value including GST or the consideration for it is less than 75% of the cost of providing the. This rule will apply to provided by organisations such as Ronald McDonald House. Any payments for this type of will be processed using tax code. Paying a Deposit to Secure Accommodation Often when Short Term Accommodation is booked the purchaser will pay a deposit to secure the booking. The deposit is not part of the supply and the transaction should be dealt with accordingly. The following example illustrates how a deposit transaction should be handled. Example Deposit Applied as Part of Payment QH contacts ABC Hotels to purchase for an up coming conference at a cost of $1,500 plus GST of $150. ABC Hotels request a deposit of $100. A month later, QH completes the purchase, paying the remaining $1,550. On payment of the security deposit: PK31 Vendor Account ** $100 PK40 Expense Account P9 $100 On payment of balance: PK31 Vendor Account ** $1,550 PK40 Expense Account P0 $1,650 PK50 Expense Account P9 $100 Please refer to the Business Procedure on Deposits for more information. DISCLAIMER: This procedure is written in accordance with A New Tax System (Goods and Services Tax) Act For further information regarding Queensland Health policies and procedures, the appropriate resources should be researched and/or contacted. For the latest version of this GST Business Procedure, check the GST site on QHEPS: 23 CCH Australian Master GST Guide 2009, Para P 434 Version No.: 5.4; Effective From: 23/09/2010 Page 13 of 13
Property Transactions Margin Scheme Finance in Practice, Taxation Unit, GST Team
Property Transactions Margin Scheme Finance in Practice, Taxation Unit, GST Team Custodian/Review Officer: Manager, GST Team Version no: 5 Applicable To: All staff in QH divisions and Commercialised Business
More informationVouchers & Value Cards Finance in Practice, Taxation Unit, GST Team
Vouchers & Value Cards Finance in Practice, Taxation Unit, GST Team Custodian/Review Officer: Senior Finance Officer, GST Team Version no: 3.0 Applicable To: QH Staff Approval Date: 7/9/2009 Effective
More informationPetty Cash Finance in Practice, Taxation Unit, GST Team
Petty Cash Finance in Practice, Taxation Unit, GST Team Custodian/Review Officer: Senior Finance Officer Version no: 3.1 Applicable To: QH staff Approval Date: 27/07/2011 Effective Date: 27/07/2011 Next
More informationRESIDENTIAL PROPERTY, COMMERCIAL PROPERTY, GOODS AND SERVICES TAX AND DEREGISTRATION: A CASE STUDY ON HOW THE GST LAW MAY HAVE BEEN MANIPULATED.
Canberra Law Review (2011) Vol. 10, Issue 3 125 RESIDENTIAL PROPERTY, COMMERCIAL PROPERTY, GOODS AND SERVICES TAX AND DEREGISTRATION: A CASE STUDY ON HOW THE GST LAW MAY HAVE BEEN MANIPULATED. JOHN MCLAREN
More informationTITLE 280 DEPARTMENT OF REVENUE Purpose Authority Application Severability Definitions 280-RICR
280-RICR-20-70-51 TITLE 280 DEPARTMENT OF REVENUE CHAPTER 20 DIVISION OF TAXATION SUBCHAPTER 70 SALES AND USE TAX PART 51 Hotels and Other Accommodations 51.1 Purpose This regulation implements R.I. Gen.
More informationPublic Revenue Department. Real Estate
Real Estate 0 What is a supply? VAT will be due where a taxable supply is being made by a Taxable Person In the UAE For consideration By any person In the course of conducting business A supply of goods
More informationGST Guide. for Non-Profit Housing Providers. June 2016
GST Guide for Non-Profit Housing Providers June 2016 CONTENTS GST Guide for Non-Profit Housing Providers INTRODUCTION...1 WHAT S IN THIS GUIDE?...1 FREQUENTLY ASKED QUESTIONS...2 Does GST apply to us?...2
More informationGST and the margin scheme
Guide for GST registered business GST and the margin scheme For more information visit www.ato.gov.au NAT 15145-07.2010 OUR COMMITMENT TO YOU We are committed to providing you with accurate, consistent
More informationTHE INTERACTION BETWEEN THE GOODS AND SERVICES TAX AND THE FRINGE BENEFITS TAX
THE INTERACTION BETWEEN THE GOODS AND SERVICES TAX AND THE FRINGE BENEFITS TAX By James Leeken * The Fringe Benefits Tax legislation is relatively complicated partly due to the vast number of fringe benefits
More informationMAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 32
MAINE REVENUE SERVICES SALES, FUEL & SPECIAL TAX DIVISION INSTRUCTIONAL BULLETIN NO. 32 RENTAL OF LIVING QUARTERS This bulletin is intended solely as advice to assist persons in determining and complying
More informationS 0312 S T A T E O F R H O D E I S L A N D
LC000 01 -- S 01 S T A T E O F R H O D E I S L A N D IN GENERAL ASSEMBLY JANUARY SESSION, A.D. 01 A N A C T RELATING TO STATE AFFAIRS AND GOVERNMENT - TOURISM AND DEVELOPMENT Introduced By: Senators Lombardi,
More informationCR 2017/43. Summary what this ruling is about
Page status: legally binding Page 1 of 7 Class Ruling Goods and services tax: Queensland Department of Transport and Main Roads transitional assistance payments made to participants in the Queensland taxi
More informationGST & ADJUSTMENTS. Presented by: Grantley Stevens FTIA Partner Edwards Marshall. For the Taxwise Professional 17/06/2003 1
GST & ADJUSTMENTS Presented by: Grantley Stevens FTIA Partner Edwards Marshall 17/06/2003 1 Copyright notice The Taxation Institute of Australia w ebsite and all the content dow nloaded (except Third Party
More informationLECTURE 11 GST: SELECTED ISSUES
LECTURE 11 GST: SELECTED ISSUES SALE OF A GOING CONCERN Introduction Where certain conditions are satisfied, the sale of a business as a going concern to a registered or requiredto-be registered acquirer
More informationGOODS AND SERVICES TAX (GST) A guide for Parish. Council Treasurers
Anglican Diocese of Newcastle GOODS AND SERVICES TAX (GST) A guide for Parish Council Treasurers 1st Edition 2012 GST A guide for Parish Treasurers Anglican Diocese of Newcastle 1st Edition 2012 copyright
More informationCh. 38 HOTEL OCCUPANCY TAX CHAPTER 38. HOTEL OCCUPANCY TAX
Ch. 38 HOTEL OCCUPANCY TAX 61 38.1 CHAPTER 38. HOTEL OCCUPANCY TAX Sec. 38.1. Imposition and computation of tax. 38.2. Exemptions. 38.3. Definitions. Cross References This chapter cited in 61 Pa. Code
More informationCITY OF WINNIPEG ACCOMMODATION TAX INFORMATION CIRCULAR: OVERVIEW OF THE ACCOMMODATION TAX
Last Reviewed: May 19, 2008 Produced by: Taxation and Finance Administration For more information: www.winnipeg.ca Download the By-law: www.winnipeg.ca/tax Tax Remittance Form: www.winnipeg.ca/tax CITY
More information2016 PERSONAL INCOME TAX WORKSHEET
2016 PERSONAL INCOME TAX WORKSHEET TAXPAYER DETAILS Title Tax File Number Surname of Birth First Name Best Contact Number ( ) Other Name/s Or Mobile Telephone Occupation (not Title) Residential Address
More informationGST and residential premises - which intention is relevant?
Revenue Law Journal Volume 21 Issue 1 Article 6 5-8-2012 GST and residential premises - which intention is relevant? John Tretola Sylvia Villios Pasqualina Callea Follow this and additional works at: http://epublications.bond.edu.au/rlj
More informationRESPONSIBLE OFFICER: Director Finance Systems and Processing
GST PROCEDURES PROCEDURE NUMBER: PREVIOUS PROCEDURE NUMBER: PROCEDURE NAME: POF110420002 POF110420001 (updated 20/04/11 via minor amendment) POF110420000 (updated 31/05/07 via minor amendment) POF050517000
More informationGST for small business
Guide for small business GST for small business For more information visit www.ato.gov.au NAT 3014 05.2012 OUR COMMITMENT TO YOU We are committed to providing you with accurate, consistent and clear information
More informationFLOWCHART: TAXABLE SUPPLIES SECTION 9-5
Taxable Supplies and Importations FLOWCHART: TAXABLE SUPPLIES SECTION 9-5 HAS A SUPPLY BEEN MADE? HAS A TAXABLE IMPORTATION BEEN MADE? WAS THE SUPPLY MADE FOR CONSIDERATION? WAS THE SUPPLY MADE IN THE
More informationOVERVIEW Four year annual average to the year ending September 2014
Dec-08 Mar-09 Jun-09 Sep-09 Dec-09 Mar-10 Jun-10 Sep-10 Dec-10 Mar-11 Jun-11 Sep-11 Dec-11 Mar-12 Jun-12 Sep-12 Dec-12 Mar-13 Jun-13 Sep-13 Dec-13 Mar-14 Jun-14 Sep-14 Visitors (000's) LGA PROFILE - Tumbarumba
More information2017 PERSONAL INCOME TAX WORKSHEET
2017 PERSONAL INCOME TAX WORKSHEET TAXPAYER DETAILS Title Tax File Number Surname Date of Birth First Name Best Contact Number ( ) Other Name/s Or Mobile Telephone Occupation (not Title) Residential Address
More informationCompleting your Ontario forms. Form ON428, Ontario Tax. Step 1 Ontario non-refundable tax credits. Line 5808 Age amount
Completing your Ontario forms T he following information will help you complete Form ON428, Ontario Tax, and Form ON479, Ontario Credits and Senior Homeowners' Property Tax Grant. The terms spouse and
More informationAttachment 1. Administrative Design Features for the Municipal Accommodation Tax (MAT)
EX30.4 Attachment 1 Administrative Design Features for the Municipal Accommodation Tax (MAT) General: The Municipal Accommodation Tax ("MAT") comprises two components: a sales tax on hotel accommodation
More informationVisitor s Tax Regulations
Visitor s Tax Regulations Based on Article 6 of the Tax Law of 1 May 000 and Article letter C of the Municipal Code of September 007, the Grindelwald Commune has issued the following regulations: Policy
More informationLetting Management Agreement Ramada Resort Phillip Island
Letting Management Agreement Ramada Resort Phillip Island Date: Operator: Address of Operator: Resort Management by Wyndham Pty Ltd ACN 099 634 830, and its permitted assigns c/- Wyndham Vacation Resorts
More information2017 FBT UPDATE. MKT Taxation Advisors
2017 FBT UPDATE MKT Taxation Advisors Disclaimer: This material should not be used or treated as professional advice and readers should rely on their own enquiries in making any decisions concerning their
More informationINCOME UNDER THE HEAD HOUSE PROPERTY AND IT S COMPUTATION
INCOME UNDER THE HEAD HOUSE PROPERTY AND IT S COMPUTATION 1. BASIS FOR CHARGE: - There must be a property consisting of building or land appurtenant thereto The Assessee should be owner of that property
More informationMutuality and taxable income
Guide for taxable non-profit organisations Mutuality and taxable income This guide explains the principle of mutuality and helps non-profit clubs, societies and associations calculate their taxable income.
More informationUnderstanding social security Version 5.1
Understanding social security Version 5.1 This document provides some additional information to help you understand the financial planning concepts discussed in the SOA in relation to social security.
More informationGST - MEANING OF PAYMENT
GST - MEANING OF PAYMENT This item clarifies what is a payment for the purposes of section 20(3)(a)(ia) of the Goods and Services Tax Act 1985. Subsection (2) of section 6 of the Goods and Services Tax
More informationTax Update Newsletter. September What's on this month?
What's on this month? What a busy month it's been in September - with Melbourne teams dominating both footy codes and summer on the horizon, things are definitely starting to heat up. For the FBT aficionados
More informationVehicle Mileage Allowances (BP10) Finance in Practice, Taxation Unit, General Tax
Vehicle Mileage Allowances (BP10) Finance in Practice, Taxation Unit, General Tax Custodian/Review Officer: Principal Finance Officer, General Tax Version no: 3 Applicable To: QH staff Approval Date: 07/03/2011
More informationLicensed premises operators and entertainment
Binding rulings This section of the TIB contains binding rulings that the Commissioner of Inland Revenue has issued recently. The Commissioner can issue binding rulings in certain situations. Inland Revenue
More informationLGA PROFILE - Glen Innes Severn
Dec-08 Mar-09 Jun-09 Sep-09 Dec-09 Mar-10 Jun-10 Sep-10 Dec-10 Mar-11 Jun-11 Sep-11 Dec-11 Mar-12 Jun-12 Sep-12 Dec-12 Mar-13 Jun-13 Sep-13 Dec-13 Mar-14 Jun-14 Sep-14 Visitors (000's) OVERVIEW LGA PROFILE
More informationAF1 Income Tax Part 6: Property Income
AF1 Income Tax Part 6: Property Income In part 1 we found that income from property is classed as non-savings income This part will look at the details of how this income is calculated. The milestones
More informationFAIR TRADING (RETIREMENT VILLAGES INTERIM CODE) REGULATIONS 2018
Westrn Australia Fair Trading Act 2010 FAIR TRADING (RETIREMENT VILLAGES INTERIM CODE) REGULATIONS 2018 GOVERNMENT GAZETTE, WA 29 March 2018 Retirement Villages Interim Code 2018 Page 1 As at 1 April 2018
More informationThe CGT implications of subdividing and building on the family property
Client Update Newsletter Tax & Super May 2017 The CGT implications of subdividing and building on the family property Given the state of the property market in Australia these days, a not-uncommon situation
More informationAPPLICATION FORM FOR A HABITAT HOUSE
APPLICATION FORM FOR A HABITAT HOUSE Habitat for Humanity Australia SA For Use of Habitat Only: Please Do Not Write In This Space Name(s) of Applicant(s): Address: Post Code: Phone: (Home) (Work) (Mobile)
More informationPSC NO: 9 GAS LEAF: 224 COMPANY: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. REVISION: 0. RECEIVED: 12/08/98 STATUS: Effective EFFECTIVE: 03/01/99
PSC NO: 9 GAS LEAF: 224 COMPANY: CONSOLIDATED EDISON COMPANY OF NEW YORK, INC. REVISION: 0 INITIAL EFFECTIVE DATE: 03/01/99 SUPERSEDING REVISION: STAMPS: RECEIVED: 12/08/98 STATUS: Effective EFFECTIVE:
More informationA short tax guide for property owners
A short tax guide for property owners Disclaimer This report is intended to give a broad outline of the subject. It does not attempt to cover such matters as the various anti-avoidance rules that may apply
More informationP.L. 2018, CHAPTER 49, approved July 1, 2018 Assembly, No (Second Reprint)
- T&E - Note P.L. 0, CHAPTER, approved July, 0 Assembly, No. (Second Reprint) 0 0 0 AN ACT imposing the State sales and use tax and hotel and motel occupancy fee on transient accommodations and authorizing
More informationCHAPTER 34 OCCUPATION AND OTHER TAXES
34.01 Municipal Retailers Occupation Tax 34.02 Municipal Service Occupation Tax 34.03 Municipal Use Tax 34.04 Police Protection Tax 34.05 Hotel Tax 34.06 Taxation of Occupations or Privileges CHAPTER 34
More informationGUIDE ON: ACCOMMODATION
SERVICE TX 2018 GUIDE ON: CCOMMODTION Published by : Royal Malaysian Customs Department Internal Tax Division Putrajaya 7 September 2018 Publication Date: 7 September 2018. The Guide on ccommodation at
More informationWelcome to: FNSBKG404 Carry Out Business Activity and Instalment Activity Statement Tasks
Welcome to: FNSBKG404 Carry Out Business Activity and Instalment Activity Statement Tasks Lisa Genna lisa.genna2@tafensw.edu.au Monday Room H G.09-6:00 pm to 9:00 pm Lesson 2 Part 1 TFN and ABN Requirements
More informationTITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1 REAL PROPERTY TAXES
5-1 TITLE 5 MUNICIPAL FINANCE AND TAXATION 1 CHAPTER 1. REAL PROPERTY TAXES. 2. SALES AND USE TAX 3. PRIVILEGE TAXES. 4. WHOLESALE BEER TAX. 5. COMPETITIVE BIDDING. 6. HOTEL/MOTEL PRIVILEGE TAXES. 5-101.
More informationIncome - Tips, Interest, Dividends, and Rental
Income - Tips, Interest, Dividends, and Rental Table of Contents Chapter 1: Tip Income... 2 I. Reporting Tip Income... 2 Chapter 2: Interest Income... 3 I. Important Reminder... 3 II. Introduction... 3
More information2018 Personal Tax Return Instructions
Page 1 of 6 2018 Personal Tax Return Instructions Your Last Name Your Given Names Postal Address Residential Address (if different to postal address) Your Occupation Work Phone No Mobile Phone No Home
More informationCR 2017/38. Summary what this ruling is about
Page status: legally binding Page 1 of 12 Class Ruling Fringe benefits tax: employer clients of Community Sector Banking Pty Limited who are subject to the provisions of either section 57A or 65J of the
More informationThe same business test to be replaced by a similar business test
Client Information Newsletter - Tax & Super March 2019 The same business test to be replaced by a similar business test Photo by Raquel Martínez on Unsplash Among the first batch of tax legislation the
More informationRetirement Villages Regulation 2009
New South Wales under the Retirement Villages Act 1999 Her Excellency the Governor, with the advice of the Executive Council, has made the following Regulation under the Retirement Villages Act 1999. VIRGINIA
More informationWhat this Ruling is about
FOI status: may be released Page 1 of 21 Taxation Ruling Income tax: substantiation exception for reasonable travel and overtime meal allowance expenses Contents Para What this Ruling is about 1 Date of
More informationInvestment Proof Submission Guidelines FY Provisions under the Income Tax Act of India and documents to be submitted
Investment Proof Submission Guidelines FY 2017-18 Provisions under the Income Tax Act of India and documents to be submitted List of documents to be submitted as proofs of investment under relevant sections
More information7/22/2009. Charitable Institutions. Charitable Funds. PBIs & HPCs
FBT BASICS FOR CHURCHES & CHARITIES Bob Campbell CPA MSW RJ Campbell & Associates 459 Hay Street Perth 0892189922 rjcampbell@campbellsaccountants.com.au FBT Fundamentals The Objective of Salary Packaging
More informationSharing the future: Getting policy right in the Age of the App
Tourism Accommodation Australia submission to The Federal Opposition Discussion Paper: Sharing the future: Getting policy right in the Age of the App June 2015 Contact: Carol Giuseppi CEO (02) 8218 1816
More informationGENERAL LOCAL GOVERNMENT CODE (53 PA.C.S.) - OATHS OF OFFICE AND HOTEL ROOM RENTAL TAX Act of Jul. 9, 2008, P.L. 999, No. 76 Cl.
GENERAL LOCAL GOVERNMENT CODE (53 PA.C.S.) - OATHS OF OFFICE AND HOTEL ROOM RENTAL TAX Act of Jul. 9, 2008, P.L. 999, No. 76 Cl. 53 Session of 2008 No. 2008-76 SB 1332 AN ACT Amending Title 53 (Municipalities
More informationTaxes on Short-Term Residential Rentals April 13, 2018
Taxes on Short-Term Residential Rentals April 13, 2018 For Special Legislative Commission to Study Methods for Growing Tourism in the State of Rhode Island through Coordinated Branding and Marketing Taxes
More information1. (1) In this Act, save where the context otherwise requires
VALUE-ADDED TAX ACT 1972 VALUE-ADDED TAX ACT 1972 - LONG TITLE AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO INLAND REVENUE (INCLUDING EXCISE)
More informationGST Developments Peter Adams
GST Developments - 2017 Peter Adams Session 5 GST Refunds Legislative Change Businesses would be denied under the proposed Div 36 a refund of excess GST recorded in the BAS and paid, except in two specific
More informationSTANDARD INTERPRETATION GUIDELINE
STANDARD INTERPRETATION GUIDELINE 2018-12 VALUE ADDED TAX ( VAT ) VAT ON RESIDENTIAL ACCOMMODATION This draft Standard Interpretation Guideline ( SIG ) sets out Fiji Revenue and Customs Service s ( FRCS
More informationNAHC South side Office Shop 12, 48 Browns Plains Rd, Browns Plains QLD 4118 Ph: Fax:
NAHC APPLICATION National Affordable Housing Consortium Ltd APPLICANTS NAME : ADDRESS APPLYING FOR: Personal Information Collection Notice and Request for Consent (Tenants) The National Affordable Housing
More informationThe final phase of the Living longer living better. Applied financial planning
38 Julie McKay, head of technical and research, Bendigo McKay joined Bendigo and Adelaide Bank in 2007. Her responsibilities included managing structured products and wealth finance products and she is
More informationHotel Occupancies and New Jersey Taxes
Tax Topic Bulletin S&U-13 Introduction This bulletin explains the application of the New Jersey Sales and Use Tax Act to the sale of hotel occupancies and related property, services, and fees. It also
More informationSalary packaging handbook
Salary packaging handbook Exempt toyotafleetmanagement.com.au FLEET MANAGEMENT TRUSTED FIGURES IN FLEET Contents Introduction 3 What is salary packaging? 4 What items can be salary packaged? 5 Why salary
More informationTHE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL
PRIOR PRINTER'S NO. 1 PRINTER'S NO. THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. 1 Session of 01 INTRODUCED BY STERN, SCHLOSSBERG AND KIRKLAND, SEPTEMBER, 01 AS REPORTED FROM COMMITTEE ON TOURISM
More informationGOODMAN CHARTERED ACCOUNTANTS INDIVIDUAL TAX CHECKLIST 2011 Income Tax Return
Name: Occupation: Residential Address: Postal Address: Telephone: (H) (W) (M) Email: Fax: INCOME 1 Salary or wage Include PAYG payment summaries. 2 Allowances, earnings, tips, director s fees, etc. Provide
More informationOffice of the Madison City Clerk
Office of the Madison City Clerk 210 Martin Luther King, Jr., Boulevard, Room 103, Madison, Wisconsin 53703-3342 Phone: 608 266 4601 TDD: 608 266 6573 FAX: 608 266 4666 To: From: All City of Madison Hotel
More informationTHE GOODS & SERVICES TAX (GST) SYSTEM
AUSTRALIAN BUSINESS NUMBER (ABN) THE GOODS & SERVICES TAX (GST) SYSTEM The Australian Business Number (ABN) is the identifying number that businesses use when dealing with other businesses. The ABN is
More informationSERVICE CLASSIFICATION NO. 1 RESIDENTIAL AND RELIGIOUS
PSC NO: 10 Electricity Leaf: 387 Consolidated Edison Company of New York, Inc. Revision: 3 Initial Effective Date: 02/01/2017 Superseding Revision: 1 Issued in compliance with Order in Cases 16-E-0060
More informationTenancy Information and Eligibility Requirements
NATIONAL RENTAL AFFORDABILITY SCHEME (NRAS) Tenancy Information and Eligibility Requirements ABOUT NRAS (Australian Government NRAS Website) The NRAS apartments are low cost, single occupancy housing funded
More informationCessnock City Council TOURISM SECTION 94 CONTRIBUTIONS PLAN
Cessnock City Council TOURISM SECTION 94 CONTRIBUTIONS PLAN CONTRIBUTIONS HAVE BEEN INDEXED TO DECEMBER 2014 Tourism Section 94 Contributions Plan Produced by: Strategic Planning Section Cessnock City
More informationTransient Occupancy Permit Application (Renewed Annually by February 2 nd ) Occupancy Taxes Apply see attached
TOWN OF CORNELIUS Planning Department PO Box 399 Cornelius, NC 28031 Phone: 704-896-2461 Fax: 704-896-2462 www.corneliusplanning.org Transient Occupancy Permit Application (Renewed Annually by February
More informationTraveller Accommodation Providers (Liability) Act 2001
Queensland Traveller Accommodation Providers (Liability) Act Reprinted as in force on 1 August Reprint No. 1 * This reprint is prepared by the Office of the Queensland Parliamentary Counsel Warning This
More informationMaking an adjustment on your activity statement
business SEGMENT businesses with a gst obligation AUDIENCE guide FORMAT NAT 11035-07.2006 PRODUCT ID Making an adjustment on your activity statement How to make an adjustment of your net goods and services
More information(a) increase the rate of value added tax imposed from 15 per cent to
OBJECTS AND REASONS This Bill would amend the Value Added Tax Act, Cap. 87 to (a) increase the rate of value added tax imposed from 15 per cent to 17.5 per cent for a period not exceeding 18 months; increase
More informationGOODS AND SERVICES TAX (JERSEY) REGULATIONS 2007
GOODS AND SERVICES TAX (JERSEY) REGULATIONS 2007 Revised Edition Showing the law as at 1 January 2016 This is a revised edition of the law Goods and Services Tax (Jersey) Regulations 2007 Arrangement
More informationTexas Hotel Occupancy Tax Exemption Certificate
12-302 (Rev.4-14/18) Texas Hotel Occupancy Tax Exemption Certificate Provide completed certificate to hotel to claim exemption from hotel tax. Hotel operators should request a photo ID, business card or
More informationSmart strategies for reducing aged care costs
Smart strategies for reducing aged care costs Get the care you need at a lower cost Aged care costs can be very high and could increase as our population ages. The accommodation bond alone averages just
More informationMonash University Procedure. GST on Barter and In-Kind Transactions Procedures (Australia only) Goods and Services Tax (Australia) Policy
Procedure Title Parent Policy Date Effective Review Date Procedure Owner Category GST on Barter and In-Kind Transactions Procedures (Australia only) Goods and Services Tax (Australia) Policy 23-April-2013
More informationFringe Benefit Client Questionnaire
Fringe Benefit Client Questionnaire This attachment has been prepared to aid you in completing your Fringe Benefit Client Questionnaire. The purpose of this attachment is to provide you with more information
More informationGST for small business
BUSINESS SEGMENT SMALL BUSINESS OPERATORS AUDIENCE GUIDE FORMAT NAT 3014-07.2007 PRODUCT ID GST for small business MORE INFORMATION Visit www.ato.gov.au OUR COMMITMENT TO YOU We are committed to providing
More informationOffice of the City Clerk Maribeth Witzel-Behl, City Clerk
Office of the City Clerk Maribeth Witzel-Behl, City Clerk City-County Building, Room 103 210 Martin Luther King, Jr. Boulevard Madison, Wisconsin 53703 Phone: (608) 266-4601 Fax: (608) 266-4666 clerk@cityofmadison.com
More informationBUTLER COUNTY HOTEL ROOM RENTAL TAX TRAINING JULY 12, 2016 PRESENTED BY DIANE R. MARBURGER, CTP MICHAEL H. PEULER, CPA, CFP INDEPENDENT AUDITOR
BUTLER COUNTY HOTEL ROOM RENTAL TAX TRAINING JULY 12, 2016 PRESENTED BY DIANE R. MARBURGER, CTP COUNTY TREASURER MICHAEL H. PEULER, CPA, CFP INDEPENDENT AUDITOR History OVERVIEW Rules & Regulations Latest
More informationCHAPTER 50:03 - VALUE ADDED TAX: SUBSIDIARY LEGISLATION INDEX TO SUBSIDIARY LEGISLATION VALUE ADDED TAX (EXEMPTION) REGULATIONS. (under section 77)
CHAPTER 50:03 - VALUE ADDED TAX: SUBSIDIARY LEGISLATION Value Added Tax (Exemption) Regulations Value Added Tax (Tax Period) Regulations REGULATION INDEX TO SUBSIDIARY LEGISLATION VALUE ADDED TAX (EXEMPTION)
More informationTHE UNIVERSITY OF HONG KONG LIBRARIES. Hong Kong Collection. gift from Mr. Y.C. Wan
THE UNIVERSITY OF HONG KONG LIBRARIES Hong Kong Collection gift from Mr. Y.C. Wan > Section 3 Re Part 4 value of places of residence provided; (see item (h) of Note 2 on pages
More informationThis chapter shall be known as and may be cited as "the lodgers' tax ordinance."
Chapter 3.08 LODGERS' TAX 3.08.010 Short title. This chapter shall be known as and may be cited as "the lodgers' tax ordinance." (Ord. 854 (part), 1999: prior code 14-45) 3.08.020 Purpose. The purpose
More informationCover sheet for: GSTR 2017/D1
Cover sheet for: Generated on: 16 December 2017, 10:59:22 PM This cover sheet is provided for information only. It does not form part of the underlying document. For information about the status of this
More informationFringe Benefits Tax Information Gathering Questionnaire
Fringe Benefits Tax Information Gathering Questionnaire Client: Date: Please complete this questionnaire in relation to the FBT year 1 April 2015 to 31 March 2016 and return the questionnaire and relevant
More informationAPPLICATION FOR RESIDENTIAL TENANCY
APPLICATION FOR RESIDENTIAL TENANCY To process you application you will need to: 1. Complete and sign the application form 2. All person wishing to reside at the premises must be indicated on this form
More informationVALUE ADDED TAX BAHAMAS VAT AMENDMENTS 2018 & YOUR BUSINESS
VALUE ADDED TAX BAHAMAS VAT AMENDMENTS 2018 & YOUR BUSINESS FUNDAMENTAL CHANGES TO VATA 2014 1) CHANGE IN VAT STANDARD RATE TO 12% @ 1 ST JULY, 2018 2) ELIMINATION OF VAT ON REAL ESTATE TRANSACTIONS (
More informationInformation on tax assessment of the obligations of accommodation service providers (Airbnb etc.)
General Financial Directorate Lazarská 15/7, 117 22 Prague 1 Methodology and Performance of Taxes Section Ref. no. 90076/17/7100-20116-050701 Information on tax assessment of the obligations of accommodation
More informationCouncil Tax
Council Tax 2017-2018 Council Tax explained Image: Toby Phillips Photography March 2017 Council Tax Explanatory Notes Council Tax Valuation Bands Your property is placed in one of eight bands to allow
More informationShort Term Accommodation Agreement
Short Term Accommodation Agreement LEGACY and the Torch Logo are trade marks of Legacy Australia Council Inc., and are used with its permission. Bundaberg Legacy Inc. c/- RSL Rooms, 17 Quay St, Bundaberg
More informationFinancial Transaction Reports Regulations 1990
Financial Transaction Reports Regulations 1990 Statutory Rules 1990 No. 36 as amended made under the Financial Transaction Reports Act 1988 This compilation was prepared on 13 March 2003 taking into account
More informationJOYNER, KIRKHAM, KEEL & ROBERTSON, P.C INDIVIDUAL TAX ORGANIZER
Please provide a copy of your 2017 federal and state tax returns, and complete pages 1 through 3. Other pages: complete only those sections that apply to you. Taxpayer Name SS# Occupation Birth Date Spouse
More informationHOME OCCUPATION PERMIT APPLICATION Town of Apex, North Carolina
HOME OCCUPATION PERMIT APPLICATION Town of Apex, North Carolina Last updated February 2014 Submittal Date: Application Number: Fee Paid: Check # Hard Copy Submittal Requirements Submit to Planning Department
More informationChapter 4.12 LODGERS' TAX 1
Page 1 of 13 Chapter 4.12 LODGERS' TAX 1 4.12.010: SHORT TITLE: This chapter shall be known as and may be cited as THE LODGERS' TAX ORDINANCE. (Ord. 97-32 1, 1997: prior code 19-48) 4.12.020: PURPOSE:
More informationFRINGE BENEFITS FOR CHURCHES INDEX
FRINGE BENEFITS FOR CHURCHES Exempt Benefits and Fringe Benefits Tax INDEX 1. The FBT Act 1.1. The Basis for Exempt Benefits 1.2. Churches Responsibility 2. Tax Exempt Benefits 2.1. Remuneration Package
More information